CA, CS, CMA : The reform shifts routine compliance to para-professionals, creating fee pressure and client shifts. Professionals must move towar...
Company Law : This explains how Company Secretaries ensure legal, governance, and compliance preparedness before listing. The key takeaway is th...
CA, CS, CMA : Effective study strategies for CS students, including overcoming challenges like lack of focus and poor presentation. Learn tips f...
CA, CS, CMA : Explore how the role of a company secretary has transformed from a traditional administrative position to a strategic governance p...
CA, CS, CMA : A summary of how AI is reshaping the role of Company Secretaries in India, from automating compliance tasks to new responsibilitie...
Company Law : ICSI highlights delays in marking defective forms by RoCs under CCFS 2026. It urges MCA to mandate time-bound processing or allow ...
Company Law : The representation points out that e-form design is imposing requirements beyond the law. It seeks alignment of system validations...
Company Law : The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statut...
CA, CS, CMA : ICSI has opened empanelment for General Observers with detailed eligibility conditions to maintain fairness. It emphasizes indepen...
CA, CS, CMA : ICSI broadened eligibility criteria to allow final-year students and various professional streams to register. The decision enhanc...
Income Tax : Supreme Court held that as per regulation 114(4) of the Company Secretaries Regulations, 1982 election can be challenged by the ca...
Corporate Law : Sanjay Ghiya Vs Union Of India (Rajasthan High Court) Rajasthan High Court held that CHARTERED ACCOUNTANTS Or COMPANY SECRETARIES ...
CA, CS, CMA : Avenue for seeking certified copies as well as inspection is provided both in the Right to Information Act and in Company Secretar...
CA, CS, CMA : Working experience as an Assistant Company Secretary or a Management Trainee cannot be treated as equal to a Company Secretary so ...
Company Law, Corporate Law : Practicing professionals are prohibited from acting as full time directors. They can only act as non-executive directors not perfo...
Company Law : The case involved non-compliance with mandatory appointment of a whole-time company secretary. The authority held that delayed rec...
Company Law : The authority penalized prolonged non-compliance with mandatory appointment requirements under Section 203. Despite later rectific...
Company Law : Holds that failure to appoint a whole-time Company Secretary within the statutory timeline attracts penalty under section 203(5). ...
Company Law : The ROC held that non-appointment of a mandatory Company Secretary within the prescribed timeline constitutes a serious compliance...
Company Law : The issue involved non-compliance with mandatory appointment of a Company Secretary. The authority imposed penalties for violation...
Brief provision of applicability of Secretarial Audit Report with amendment in rules vide Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2020 The applicability of the Secretarial Audit is on the bigger Companies as per the Section 204(1) of the Companies Act, 2013 read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, […]
Identity plays an important role in this world. As the world is moving towards digitalization, it is important to have a digital identity of a document to brings transparency and identification between original and fake. In this regard, we are summarised the following i.r.t. systems implemented in India by the different regulators, to provide identity to […]
It is mandatory for every Company Secretary to be it in practice or in employment to achieve mandatory Programme Credit Hours (PCH) as per the guidelines issued by the Institute of Company Secretaries of India (ICSI). Guidelines issued by ICSI for Compulsory Attendance of Professional Development Programmes for the Members (PCH Guideline) stated that in […]
With the festival season now gone by, all energies and attention would be directed towards the December attempt of the CS exam. With less than two months left, as study time tables and exam strategies are being formulated, I thought it apt to pen down the ‘Mantra to score 80 plus in CS theory exams’..: […]
From a CHARTERED ACCOUNTAT’S point of view Oh my gosh ! dates are approaching! GSTR 1, GSTR 3B, COMP-08, GSTR 9, 9A, 9C, ITR, Tax Audit, Company statutory audit, Certificates, above all generation of UDIN.
A meeting of members of the company where annual report is presented for adoption is called the Annual general meeting or AGM and it should not be mistaken with any other type of shareholder’s meeting.
As the very name suggest that CS is one of the Key Personnel who manages the Company and is made responsible for the overall Compliance under the Companies Act and other applicable legislation. He has to report to the Board of Directors for timely guidance and strategic planning and perform such other duties as have been specified under various laws or delegated by the board from time to time. Moreover under SEBI norms a CS is regarded as a ’Compliance Officer’ which in itself is a great recognition.
UDIN is Unique Document Identification number is system generated 18 digit number which needs to be mentioned on the documents either by printing or it can be handwritten on the document issued. This 18 digit number means first 2 digit means of the year (Current year i.e. in case of 2019 it would be 19) Next 6 digit would consist of the membership number (A12345) and next 10 digits would be system generated randomly generated alpha numeric number.
ICSI Unique Document Identification Number (UDIN) Guidelines. (as approved by the Council in its 261st (Special) Meeting held on 27th June, 2019 at New Delhi and further amended by the Council in its 263rd Meeting held on 23rd September, 2019 at New Delhi) In exercise of the powers conferred by clause (1) of Part II […]
Members of the Institute may note that as per the decision of the Council, a new Unique Code will be allotted to practising units in case there is a change in the place of the practice unit from one state to another.