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It may be clarified by way of suitable amendment in the Companies Act that the interpretation of ‘plural’ with reference to subsidiaries relating to appointment of Key Managerial Personnel in this report, is to be construed as ‘singular’ i.e. only one subsidiary.
In view of the enormous challenges faced by corporates, particularly in areas related to corporate compliances, corporate governance, Board Processes, Stakeholder Relationship etc., services of whole time company secretary is the need of the hour, therefore individual responsibilities of different KMPs should not be merged and they should remain responsible for the specific position they are holding in their organisation.
The major decision of Company is takenby the Shareholders and Directors of the Company. Therefore, it was essential that the decision making process should be in such a manner so that it serve the right purpose. Therefore, the Institute of Company Secretaries of India, in consultation with other advisory committee has framed a process known as Secretarial Standards to make a complete solution
The Ministry of Corporate Affairs (MCA) approved the Secretarial Standards issued by ICSI on Board and General meetings vide circular dated 10th April, 2015, which has been notified in the official gazette on 23rd April, 2015 and are applicable w.e.f. 1st July, 2015.
The Ministry of Corporate Affairs conferred its approval to Secretarial Standard-1 (relating to Board Meeting) and Secretarial Standard-2 (relating to General Meeting) issued by the Institute of Company Secretaries of India (ICSI). No other country of the world except India has yet adopted the Secretarial Standards (SS). The Board of Directors play an imperative role in the functioning, governing, progression of an organization.
The fundamental principles with respect to Board Meetings are laid down in the Act. SS-1 facilitates compliance with these principles by endeavouring to provide further clarity where there is ambiguity and establishing benchmark standards to harmonise prevalent diverse practices. For the benefit of companies, SS-1 provides necessary flexibility in many cases viz. with respect to […]
The fundamental principles with respect to General Meetings are laid down in the Act. SS-2 facilitates compliance with these principles by endeavouring to provide further clarity where there is ambiguity or establishing benchmark standards to harmonise prevalent diverse practices. Complying with SS-2 ensures robust procedures and systems which protect the interests of the company and […]
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SECRETARIAL STANDARD -1 [Meetings of Board of Directors]:- This Secretarial Standard is applicable on all the Companies except One Person Company. Besides, meeting of the Board of Directors, the standard is also applicable on meeting of the Committee(s) of the Board unless otherwise stated by any other applicable guidelines, rules and regulations.
We wish to bring to your kind notice that the Reports recognizes/authorises, Chartered Accountants for the following certifications/role: A. Issue of Certificate certifying the fact of non-passing of the GST burden (Report for GST on refund process). B. Act as Authorised Representative in the matter of registration under Goods and Service Tax Act (Report on GST Registration). C. Act as Authorised Representative acting as an agent for the taxpayer (Report on GST Payment Process).
