The Companies Act is a legislation that governs the formation, functioning, and management of companies. Explore the key provisions, compliance requirements, and legal framework under the Companies Act.
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The Ministry of Corporate Affairs vide its notification dated August 28, 2015 amended the provisions of the Companies (Management and Administration) Rules, 2014 and brought out e-form MGT-7 for filing of Annual Return. Also MCA has vide notification dated September 4, 2015 brought Companies (Accounts) Second Amendment Rules, 2015 wherein Form AOC-4; Form AOC-4 CFS (consolidated financial statement) and AOC 4 (XBRL) made available for filing.
Every company shall prepare a return (hereinafter referred to as the annual return) in the prescribed form containing the particulars as they stood on the close of the financial year. If Financial of Company started before 01.04.2014 then Annual Statement will file in e-form 23AC, 23ACA for this financial year instead of AOC-4.
An auditor who is expected to make an independent report to a company’s members is well regulated through the company law. Its appointment, reappointment, ratification, resignation are well defined in Companies Act 2013. The independent auditor has a responsibility to his profession, the responsibility to comply with the standards accepted by his fellow practitioners. The professional qualifications required of the independent auditor are those of a person with the education and experience to practice as such.
Secretarial Standard- 1 on Meetings of the Board of Directors prescribes a set of principles for convening and conducting Meetings of the Board of Directors and matters related thereto. This Standard is applicable to the Meetings of Board of Directors of all companies incorporated under the Act except One Person Company (OPC) in which there is only one Director on its Board.
A. Annual Forms Required to be File: S. No. Private Company Public Company Listed Company 1. MGT-7 MGT-7 MGT-7 2. AOC-4 AOC-4 AOC-4 3. MGT-9 MGT-14 MGT-14 4. AOC-1 MGT-9 MGT-9 5. AOC_2 AOC-1 AOC-1 6. AOC_2 AOC_2 B. Purpose of the Forms:
Terms and Conditions Authorized by AOA Buy Back should not exceed 25% of the aggregate of (PUS + FR) in a F.Y Debt Equity Ratio shall not be exceed more than 2:1 after buy back Share should be fully paid up Buy Back shall be completed within period of one Year from the Date of […]
Appointment for 5 Years: {Section: 139(1)} Every company shall, at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and thereafter till the conclusion of every sixth meeting. Ratification of Auditor: […]
Attention of Stakeholders: The Institute of Cost Accountants of India is getting several queries relating to filing of CRA-4 on MCA 21 portal. These queries generated by MCA System may be: Attached Instance Document is not prescrutinised for the CIN as entered in the form or Fill all the fields in the form appropriately, etc.
You may come across the situation while filling forms of the company that you are not allowed filing in spite of compliance from your company secretary and your valid digital signature. You may see that an error message crops up as under:
Shifting Of Registered Office From One State To Other State under Companies Act, 2013 read with Companies (Incorporation) Rules, 2014 S. NO. PROCESS Section- 13 (4) A. CALL BOARD MEETING Work Require to Done before calling of Board Meeting ♣ Issue Notice of Board Meeting-[173(3)] & SS-1 Call Meeting by giving not less than 7 […]
