Explore the importance of compliance documents in corporate governance, including certificates by company secretaries, corporate governance reports, legal due diligence, and secretarial audit reports. Learn about their significance, applicability, and consequences of non-compliance.
Explore the concept of insider trading, its legal framework under SEBI regulations, and significant case laws. Learn about regulations, judicial pronouncements, and professionals’ responsibilities.
In this article, the authors have provided a brief discussion on the provisions of Section 188 of the Companies Act, 2013 and AS-18 as a comparative analysis.