company secretaries

Crux of SS-3 – Secretarial Standard on Dividend

CA, CS, CMA - 1. Dividend shall be paid out of the profits of the financial year for which such Dividend is sought to be declared and/or out of profits for any previous financial year(s) which remains undistributed after providing for depreciation in accordance with the provisions of the Act. Dividend may also be declared out of money provided [&hellip...

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Insolvency & Bankruptcy Code, 2016 and Imp Role of PCS

CA, CS, CMA - Introduction:‑ – This Act Come into force on 28th May, 2016 as per Central Government notification in the Official Gazette May, 2016. – IBC Code applicable to whole India except jammu & Kashmir. – The Insolvency and Bankruptcy Code, 2016 (IBC) is the bankruptcy law of India which seeks to consolidate the existing f...

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Secretarial Audit- A mandate and governance transparency

CA, CS, CMA - In common parlance audit refers to the systematic examination and verification of the records, transactions, documents and physical inspection of the activities by qualified personnel. ...

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Importance Of Whole Time Company Secretary (CS)

CA, CS, CMA - Since inception of the provisions of appointment of Whole Time Company Secretary ,this position always being treated as a significant position in the company. As per companies Act, 1956...

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Short Note on Secretarial Standard -3 on – Dividend

CA, CS, CMA - Before writing on SS-3 one Quick Question is Whether adherence of this Secretarial Standard is Mandatory or recommendatory for the Corporates. These standards are issued by ICSI, However, adherence of these standards are Recommendatory...

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ICSI Secretarial Standard on Dividend (SS-3)

CA, CS, CMA - SECRETARIAL STANDARD ON DIVIDEND- The following is text of the Secretarial Standard-3 (SS-3) on Dividend, issued by Council of Institute of Company Secretaries of India. Adherence to this Secretarial Standard is recommendatory....

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NFRA to be set-up soon; Will take disciplinary action against errant CAs, CSs & Cost Accountants

CA, CS, CMA - Around 2.24 lakh companies have been struck-off till date for remaining inactive for a period of two (2) years or more;. Around 3.09 lakh Directors disqualified who were on the Board of Companies that have failed to file Financial Statements and/or Annual Returns for a continuous period of three (3) financial years during 2013-14 to [&hel...

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ICSI Guidance Note on Meeting of Board of Directors

CA, CS, CMA - Guidance Note on Secretarial Standard on Meetings of the Board of Directors (SS-1) sets out the explanations, procedures and practical aspects in respect of the provisions contained in revised SS-1 (effective from 1st October, 2017) to facilitate compliance thereof by the stakeholders....

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Revised Secretarial Standards applicability and why revised

CA, CS, CMA - Secretarial Standards on Meetings of the Board of Directors (SS-1) and General Meetings (SS-2) were approved by the Central Government under Section 118(10) of the Companies Act, 2013 on 10th April, 2015 and were published in the Gazette of India Extraordinary Part III -Section 4 on 23rd April, 2015 vide ICSI Notification No. (1) SS of 20...

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Revised Secretarial Standard on General Meetings (SS-2)

CA, CS, CMA - Following is the text of the revised Secretarial Standard-2 (SS-2) on General Meetings, issued by the Council of the Institute of Company Secretaries of India and approved by the Central Government. Adherence by a company to this Secretarial Standard is mandatory, as per the provisions of the Companies Act, 2013....

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ICSI withdraws existing SS-1 and SS-2 w.e.f. 30th September, 2017, Revised SS-1 & to be introduced w.e.f. 01.10.2017

F. No. ICSI/6/2017 - (16/08/2017) - F. No. ICSI/6/2017.—The Notification ICSI No.1 (SS) of 2015 dated 23rd April, 2015, published in the Gazette of India, Part III, Section 4, with regard to (i) SS-1: Secretarial Standard on Meetings of the Board of Directors and (ii) SS-2: Secretarial Standard on General Meetings, stands withdrawn*...

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Vacancy for CA, CS, CWA, LL.B. & Freelancer at Taxguru

NA - TAXGURU.IN is a unique and focused portal on taxation, Accounting, Finance, Audit and Corporate law. We are currently providing all news and analysis on taxation, Accounting, Finance, Audit and Corporate law covering virtually the entire spectrum of taxation....

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Establishment of Tribunal under Company Secretaries (Election Tribunal) Rules, 2006

Notification No. G.S.R. 315 (E) - (23/04/2015) - Central Government hereby establishes a Tribunal Consisting of the following persons to decide the disputes arising under Section 10 A of the Act in the matter of election to the Council of the institute of Company Secretaries of India held in December,2014, namely...

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Company Secretaries (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Amendment Rules, 2015

G.S.R.314(E). - (23/04/2015) - entral Government hereby makes the following rules further to amend the Company Secretaries (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, namely:—...

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Regarding Approval of Secretarial Standards SS-1 and SS-2

1/3/2014-QL-I - (10/04/2015) - Approval of Central Government under sub-section (10) of section 118 of the Companies Act, 2013 is hereby accorded to the Secretarial Standards (SS) namely SS-1 on Meetings of the Board of Directors and SS-2 General Meetings....

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Recent Posts in "company secretaries"

Crux of SS-3 – Secretarial Standard on Dividend

1. Dividend shall be paid out of the profits of the financial year for which such Dividend is sought to be declared and/or out of profits for any previous financial year(s) which remains undistributed after providing for depreciation in accordance with the provisions of the Act. Dividend may also be declared out of money provided [&hellip...

Read More
Posted Under: Company Law |

Insolvency & Bankruptcy Code, 2016 and Imp Role of PCS

Introduction:‑ – This Act Come into force on 28th May, 2016 as per Central Government notification in the Official Gazette May, 2016. – IBC Code applicable to whole India except jammu & Kashmir. – The Insolvency and Bankruptcy Code, 2016 (IBC) is the bankruptcy law of India which seeks to consolidate the existing f...

Read More
Posted Under: Company Law |

Secretarial Audit- A mandate and governance transparency

In common parlance audit refers to the systematic examination and verification of the records, transactions, documents and physical inspection of the activities by qualified personnel. ...

Read More
Posted Under: Company Law |

Importance Of Whole Time Company Secretary (CS)

Since inception of the provisions of appointment of Whole Time Company Secretary ,this position always being treated as a significant position in the company. As per companies Act, 1956...

Read More
Posted Under: Company Law |

Short Note on Secretarial Standard -3 on – Dividend

Before writing on SS-3 one Quick Question is Whether adherence of this Secretarial Standard is Mandatory or recommendatory for the Corporates. These standards are issued by ICSI, However, adherence of these standards are Recommendatory...

Read More
Posted Under: Company Law |

ICSI Secretarial Standard on Dividend (SS-3)

SECRETARIAL STANDARD ON DIVIDEND- The following is text of the Secretarial Standard-3 (SS-3) on Dividend, issued by Council of Institute of Company Secretaries of India. Adherence to this Secretarial Standard is recommendatory....

Read More
Posted Under: Company Law |

NFRA to be set-up soon; Will take disciplinary action against errant CAs, CSs & Cost Accountants

Around 2.24 lakh companies have been struck-off till date for remaining inactive for a period of two (2) years or more;. Around 3.09 lakh Directors disqualified who were on the Board of Companies that have failed to file Financial Statements and/or Annual Returns for a continuous period of three (3) financial years during 2013-14 to [&hel...

Read More
Posted Under: Company Law |

ICSI Guidance Note on Meeting of Board of Directors

Guidance Note on Secretarial Standard on Meetings of the Board of Directors (SS-1) sets out the explanations, procedures and practical aspects in respect of the provisions contained in revised SS-1 (effective from 1st October, 2017) to facilitate compliance thereof by the stakeholders....

Read More
Posted Under: Company Law |

Compliance for Companies related to Meetings As per new SS 1

Notice shall specify the serial no., day, date, time and full address of the venue of the meeting. Meeting may be convened at any time and place, on any day. Notice is required to be given even if meeting is held on pre-determined date or interval....

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Posted Under: Company Law |

Comparative Analysis of Amendments in SS-2

To facilitate ease of doing business, a minimum time period is provided for preserving proof of sending by the company. The queries of stakeholders regarding period of maintenance of such records now get solved by this amendment as the discretion is given to the Board of Directors to decide the period of retention of such records, in any ...

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Posted Under: Company Law |
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