CL&CGC/ 20/ 2017-2018

25th April, 2017

ANNOUNCEMENT

Sub: Regarding withdrawal of Frequently Asked Questions on the Revised Schedule VI to the Companies Act, 1956 as issued by the Corporate Laws & Corporate Governance Committee in May, 2012.

The Corporate Laws & Corporate Governance Committee (CL&CGC) of the Institute of Chartered Accountants of India (ICAI) had issued the Frequently Asked Questions on the Revised Schedule VI to the Companies Act, 1956 in May, 2012.

In view of issuance of Schedule III to the Companies Act, 2013, which is to be followed by the companies from 1st April, 2014, the applicability of Revised Schedule VI to the Companies Act 1956 is for the preparation of Financial Statements prior to that period.

The Committee at its 36th meeting held on 10th April, 2017 decided to withdraw Frequently Asked Questions on the Revised Schedule VI to the Companies Act, 1956. Therefore, the same stands withdrawn.

Accordingly, members are requested to please note.

Chairman,
Corporate Laws & Corporate Governance Committee

Vice Chairman,
Corporate Laws & Corporate Governance Committee

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