CA HARIKRISHNAN.R articles

WHERE ‘CARO’ HAS GONE? ( Will new NACAS bring it back?)

Propriety or prudence is a term generally associated with expenditure from public money and audit of government departments and government companies. In the context of Companies, though provisions relating to propriety was absent in the Companies Act, 1956, Sections 227 (1A) and 227 (4A) inserted by the Companies Amendment Act, 1956 requi...

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Can One Person Company (OPC) Have more than one member?

A One Person Company is a Company is a new concept in India ushered in by the Companies Act, 2013 and is similar to ‘Single Member Company’ defined under section 123 of the British Companies Act, 2006. Section 2(62) of The Indian Companies Act 2013 defines a “One Person Company” means a company which has only one person as a membe...

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Posted Under: Company Law |

True and Fair view, Is it mandatory under Companies Act, 2013?

Companies Act 2013 is being looked upon as a harsh, draconian legislation which offers a crown of thorns in the form of penalties and a spell in hell in the form of imprisonment for both the officers and auditors of companies alike. Here what is being attempted is to project an ambiguity relating to the Auditors opinion & True and Fair vi...

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