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Books of accounts, f.s, appt of auditors
- 1. Companies Act 2013 Provisions of Audit, Accounts & Share Capital
- 2. Companies Act 2013 vs. Companies Act 1956
- 3. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENTS
- 4. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Books of Accounts
- 5. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Books of Accounts
- 6. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Books of Accounts
- 7. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Books of Accounts
- 8. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Books of Accounts
- 9. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Period for which Books of Accounts to be kept
- 10. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Re-opening of Accounts {s 130 not notified yet}
- 11. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Voluntary Revision of Financial Statement{S 131, yet to be notified}
- 12. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Voluntary Revision of Financial Statement{s 131 not notified yet}
- 13. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Voluntary Revision of Financial Statement
- 14. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT National Financial Reporting Authority{s 132 not notified yet}
- 15. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Format of Balance sheet & Profit & loss Account
- 16. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Format of Balance sheet & Profit & loss Account
- 17. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Signing of Financial Statement
- 18. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Extension of Financial Year Applicability of Accounting Standards
- 19. PREPARATION OF ACCOUNTS & FINANCIAL STATEMENT Mode of sending Financial Statement
- 21. CCoonnssoolliiddaattiioonn ooff AAccccoouunnttss Consolidation of Accounts Explanation: - For the purposes of this sub-section, the word “subsidiary” shall include associate company and joint venture.
- 22. CCoonnssoolliiddaattiioonn ooff AAccccoouunnttss Consolidation of Accounts
- 23. CCoonnssoolliiddaattiioonn ooff AAccccoouunnttss Consolidation of Accounts
- 24. MCA Circular MCA Circular NNoo.. 88// 22001144 ddaatteedd 0044..0044..22001144
- 26. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Appointment of First Auditors
- 27. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Appointment of Auditors other than First Auditor
- 28. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Appointment of Auditors
- 29. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Appointment of Auditors on Casual Vacancy
- 30. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Eligibility for Appointment of Auditors
- 31. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Disqualification for Appointment of Auditors
- 32. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Disqualification for Appointment of Auditors Provided that the members of a company may, by ordinary resolution, specify the number of companies beyond which the auditor or audit firm of a company shall not become auditor
- 33. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Disqualification for Appointment of Auditors Provided that the members of a company may, by ordinary resolution, specify the number of companies beyond which the auditor or audit firm of a company shall not become auditor
- 34. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Disqualification for Appointment of Auditors
- 35. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Conditions for appointment
- 36. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Rotation of Auditors Intimation to Registrar of Companies on Appointment of Auditor
- 37. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Rotation of Auditors
- 38. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Rotation of Auditors Explanation– For the purpose of rotation of auditors, break in term for a continuous period of 5 years would only be considered as fulfilling the requirement of eligibility.
- 39. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Rotation of Auditors Explanation– For the purpose of rotation of auditors, break in term for a continuous period of 5 years would only be considered as fulfilling the requirement of eligibility.
- 40. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Rotation of Auditors
- 41. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Power & Duties of an Auditor
- 42. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Power & Duties of an Auditor
- 43. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Auditor not to provide certain specified services
- 44. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Auditor not to provide certain specified services Provided that an auditor or audit firm who or which has been performing any non audit services on or before the commencement of this Act shall comply with the provisions of this section before the closure of the first financial year after the date of such commencement.
- 45. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Limits on appointment of auditors
- 46. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Liability of Auditor
- 47. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Resignation of Auditor
- 48. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Appointment of firm as auditor Auditor to attend general meeting
- 49. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Reading of Auditor Report
- 50. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Removal of the auditor before expiry of his term
- 51. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Internal Audit
- 52. AAPPPPOOIINNTTMMEENNTT OOFF AAUUDDIITTOORR Internal Control
- 53. Definiteness of purpose is the starting point of all Definiteness of purpose is the starting point of all achievements achievements Thanks Arun Gupta managing counsel factum legal , advocates & solicitors Tel : (O) 011-41066313 (M) 9810275571 www.factumlegal.com; [email protected]