Part I -- Instant Referencer |
1
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| 1 : List of Normal Annual Compliances by a Company under Companies Act, 2013 |
2
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| 2 : Exemptions Available to a Private Company |
4
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| 3 : Exemptions Available to a Government Company |
9
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| 4 : Exemptions Available to a Section 8 (Non-Profit) Company |
14
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| 5 : Exemptions Available to a Nidhi Company |
16
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| 6 : Compoundable Offences under Companies Act, 2013 |
18
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| 7 : Non-Compoundable Offences under Companies Act, 2013 |
25
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| 8 : Offences Earlier Punishable with Fine Substituted by Penalty |
29
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| 9 : Registers to be Maintained under Companies Act, 2013 |
30
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| 10 : Threshold Limits Applicability Chart under Companies Act, 2013 |
32
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| 11 : Government Fees Payable under Companies Act, 2013 |
36
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| 12 : List of Forms under Companies Act, 2013 |
42
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Part II -- Audit of Companies |
48
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| 13 : Books of Account |
47
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| 14 : Corporate Financial Statements |
55
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| 15 : Types of Audits under Companies Act, 2013 |
60
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Part III -- Company Auditors |
65
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| 16 : Statutory Auditors -- Eligibility, Qualifications and Disqualifications |
66
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| 17 : Appointment of Statutory Auditors in Companies Other than Government Companies |
74
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| 18 : Appointment of Statutory Auditors in Government Companies |
93
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| 19 : Reappointment of Retiring Auditors |
101
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| 20 : Rotation of Statutory Auditors |
108
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| 21 : Appointment of Branch Auditor |
115
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| 22 : Appointment of Joint Auditor |
118
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| 23 : Resignation of Statutory Auditor |
121
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| 24 : Removal of Statutory Auditor |
124
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| 25 : Internal Auditor |
133
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| 26 : Cost Auditor |
137
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| 27 : Secretarial Auditor |
147
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| 28 : Reporting of Fraud |
150
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| 29 : Duties and Liabilities of Auditor |
159
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| 30 : Rights of Auditor |
176
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| 31 : Remuneration of Auditor |
178
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| 32 : Auditor Not to Render Certain Other Services |
182
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| 33 : Auditors to Attend General Meetings |
185
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| 34 : National Financial Reporting Authority |
187
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Part IV -- Statutory Audit |
216
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| 35 : Legal Provisions Concerning Statutory Audit |
217
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| 36 : Audit Process |
228
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| 37 : Auditor’s Report |
245
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| 38 : Check List of Items of Balance Sheet |
311
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| 39 : Check List for Items of Statement of Profit and Loss |
331
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| 40 : Check List for Cash Flow Statement |
338
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Part V -- Internal Audit |
341
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| 41 : Internal Audit -- Basics |
342
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| 42 : Legal Provisions under Companies Act, 2013 |
346
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| 43 : Risk Management and Internal Audit |
349
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| 44 : Fraud Risk Management and Internal Audit |
358
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| 45 : Audit Committee Vis-a-Vis Internal Audit |
360
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| 46 : Internal Controls and Internal Check |
368
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| 47 : Internal Audit Process |
377
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| 48 : Itemwise Check Lists |
386
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Part VI -- Secretarial Audit |
401
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| 49 : Secretarial Audit -- Legal Provisions |
402
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| 50 : Preparation of Secretarial Audit |
408
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| 51 : Check Lists under Companies Act, 2013 |
414
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| 52 : Check Lists for Capital Market Related Laws |
446
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| 53 : Check Lists for Foreign Direct Investment |
462
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| 54 : Check Lists for Competition Law |
468
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| 55 : Check Lists for Environmental Laws |
470
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| 56 : Check Lists for Board Processes |
473
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| 57 : Check Lists for Other Laws |
479
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Part VII -- Cost Audit |
485
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| 58 : Cost Audit -- Legal Provisions |
486
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| 59 : Cost Audit Process |
534
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| 60 : Itemwise Cost Audit |
556
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Part VIII -- Company Financial Statements |
564
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| 61 : Financial Statement |
565
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| 62 : Schedule III to the Companies Act, 2013 |
575
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| 63 : Balance Sheet |
585
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| 64 : Statement of Profit and Loss |
651
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| 65 : Consolidated Financial Statements |
678
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| 66 : Depreciation and Amortisation |
723
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| 67 : Cash Flow Statement |
751
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| 68 : Dividend |
757
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| 69 : Circulation, Filing, Re-opening and Revision of Financial Statements |
792
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Part IX -- RoC Filing of Financial Statements |
832
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| 70 : RoC Filing of Financial Statements |
833
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