AN Taxqurw SEE HOW SAP LETS YOU TAKE THE LEAP TOWARD INNOVATION. + 2015 Annual Compliance Calendar under Companies Act, 2013 ‘Article ID 69227 | Posted In Company Lave | Articles, Featured | 10 Comments » EES) A) Background “eptmerunompay lara complace clean corse 213)oan ‘arnt Campinca Clare wn Copies et 212 B) Annual Compliances for OPC C) Annual Compliances for Sinall Company. D) Annual Compliances for Private Limited Company other than Small ‘Company. SOFTWARE SOLUTIONS E) Annual Compliances for Every Unlisted Publie Limit’ Compan pe Ln asd Aa Coss Unie Pac mpanies. G) Annual Compliances for Listed Company under Companies Act, 2013. H) Annual Compliances for Listed Company under Listing Agreement, A) Background As per Companies Act, 2013 Companies requirements for Companies has been changed in comparison of Companies Act, 1956, Even though Companies Act came into force from I April 2014 but annual Compliances for the Companies for Financial year 2013-14 were as per Companies Aet, 1956 ‘But now for financial year 2014-15 Annual Compliances will be as per Companies Act, 2013. New Annual Forms will bo nroosred with nev Requirements. Annual Compliances have completely changed from the earlier Compliances. Major Changes are as follow. 1. Directors" Report: There are many new clauses, which Companies have to add in Directors’ Report. Like: Disclosure of Sexual Harassment Act, Dates of Board Meetings held during the Financial Year, No. Of Board Meetings altended by the Directors ete 2, Annual Return (MGT-2): Earlier Aoous\ Retun was required to be prepared in e-form 20B.Now, now ior for Annual Return is MGT-7. This isa very lengthy form in comparison to earlier Annual Return under Schedule- V. There are two provisions relating to annual return ‘one is ‘CERTIFICATION’ other one is ‘SIGNING FICATION of Annual Return by a Company Secretary in practic 4) All Listed Companies 1) Every Company having; + Paid-Up share capital of 10 Crore (Ten Crore) rupees or more, or: “eptmaruneompsry lars onolace clean corse 213 asoan ‘arnt Campinca Clare wn Copies et 212 + Turnover of 50 Crove (fifty crore) rupees or more ‘SIGNING of Annual Return by a Company Secretary in practice: 4a) All Listed Companies +) Every Public Company, ¢) Private Limited Company having: + Paid up share capital exceeding 50 Lac, or; + Turnover exceeding 2 crore. 3. Einancial Statement: Earlier in Companies Act 1956, Companies were required to prepared (Balance Sheet and. of Profit & ‘Loss Account) as a part of Snnus! Reva. But now in Companies Act, 2013 there is a requirement to prepare the following as a part of Financial Statements: 1. Balance Sheet and Statement of Profit & Loss Account 2. Cash Flow Statement (Except Small Companies and OPC) 3. Consolidated Financial Statement, 4 Secretarial Standard: From lJuly 2015 onwards, every meeting will be conducted in consolidation of provisions of Secretarial ‘Standards and Companies Act, 2013. Itneeds a lot of Concentration MI 01 Ni Section 5 S.No. ett, Particular of Compliance Every Director of the Company in 1 Form First Meeting of the Board of Director Receipt of MBP- 1 1841) MBP-1. in each Financial. Year will disclose his interest in other entities, Every Director is required to submit with the company fresh MBP-I epstncuruncensnry enrnshcenslarcecaeran-comeiee 013 assoan ‘rl Capea Clare wn Copies et 212 whenever there is change in his interest from the earlier given MBP-1 Every Director of the Company in Form cach Financial Year will file with the DIR-8 Company disclosure of non disqualification, 2, Receipt of DIR- : 164(2) Meaning of AGM for the OPC mean “Resolution passed for the ordinary ‘Business entered into the Minute Book. In case of OPC, there is no need to hold AGM. Because there is only one Member. Annual Return: OPC will file its ‘Annual Return within 60 days of entry Esform; of ordinary resolution in Minute Book, MGT-7 Annual Return will be for the period 1 April to 31 Marcha Case of OPC, there is no need to hold AGM. Financial Statement: The Company E is required to file its Balance Sh Forms Filing Requirements along with statement of profit and Loss account and Directors’ Report in Etorm, 22 4 BT (40c-4 AttachmentsBalance Sheet, Profit & Loss account, Directors’ Report, Auditors’ Report and Notice of AGM. Directors’ report shall be prepared by mentioning “eptmcrunompary lenin omplace clean corse 2013)oan ‘arnt Capea Clare wn Copies et 212 of all the information required for Small Directors" , ‘company under Section 134, Report a It should be signed by only One Director Circulation of Financial 6. Statement & 136, other relevant Dox Company shall send to the Members of the Company approved financial statement, Directors’ report and auditors’ Report at least 21 clear days before the date of AGM. OPC shall bold a minimum number of Two ‘Meetings of its Board of Directors every year in such a manner that Minimum gap between both the Meetings, should be not less than 90 (Ninety) days. 7. Board Meetings Exform Ausitor will be appointed for the S AGpeet (Five) year and form ADI-1 wil be file for 5-year appointment Appointment of 59 ‘Auditor After that every year in AGM, Shareholder will ratify the Auditor but there is no need to file ADE 4 OPC in which there is only one director Secretarial Standard- 1 will not apply.ii OPC do nol required to hold AGM so Secretarial Standard 9. Note! I is not applicable on OPC.A Section 98 and Section 100 to 111 are not applicable on One Person Company. No need of preparation of “eptmerunompay lara complace clean corse 213)oan ‘arnt Capea Clare wn Copies e212 ‘Cash flow statement, in case of OPC. Above mentioned 8 (Eight) Compliances are Mandatory Yearly complianees for the Private Limited Company. Except above 10 (Ten) there may be event-based ccompliances for the Small Company. © ANNUAL COMPLIANCE FOR SMALL COMPAL s Section s Section particular of Compliance Every Director of the Company in cctipt of form Fist Mecting of the Board of 1 Miprn 1840) Apypey Director in each Financial Year shall disclose his interest in other cities Every Director is required to submit with the company a fresh MBP-1, whenever there is change in his interest trom the earlier given MBP-1 Every Director of the Company in Receipt of 164(2)143(3) Form cach Financial Year will file with DIR-8 (®) DIR-8 the Company disclosure of non- disqualification, epstnciruncensnry lenrnshcenslarceaeran-comeiees 2013oan ‘arnt Campinca Clare wn Copies et 212 Annual Return: Every Small Company will file its Annual F-form; Return within 60 days of holding of 5 92 MGT.7 Annual General Meeting. Annual Return will be for the period 1 April to 31° March, E- Forms Financial Statement: Company Filing required filing its Balance Sheet Requirements ‘long with statement of profit and Loss account and Director Report in this form. 5 E-form: 4 BT A0ca Attachment:Balance Sheet, Statement of Profit & Loss account, Directors’ Report, Auditors’ Report and Notice of AGM. Directors" report shall be prepared by mention of all the information required for Small company under Section 134 Directors? 5 Report Is It should be signed by the “Chairperson” authorized by the Board, Where he is not so authorized by atleast 2 Directors. “eptmerunompay lara complace clean corse 213)oan ‘arnt Campinca Clare wn Copies et 212 Company will send to the Members of the Circulation of Company approved financial statement, Financial : Directors’ report and auditors” Report at least 6. Statement. 136 oe 21 clear days before the Annual General Meeting.(Except in case of AGM is called on relevant Dox Shorter Notice) Every Notice of Annual General Meeting will 7, Noles fo) ss. boop spr Setn TU of Compas Act 2013 and Secretarial Standard — II. Sentne of Nice of Ara Genel Ming wi 8. Nitec! Sfroress_ Len flowinpss all Dies Members na Sister Aion tery Company, shall fa annum sas ruber af Fs Neca ats Bonde g. Bosh ars.gs54 Duce vey yen atch 2 mater tat tings Minimum gap between both the Meetings not ishan ine Eom (iyo) yeaa fm ADT wl ADT ite for ‘S-year appointment. Arpoinment 10. of Auditor 139 After that every year in AGM, Sharcholder Will ratify the Auditor but there is no need to “eptmerunompay lara complace clean corse 213)oan ‘arnt Campinca Clare wn Copies et 212 file ADT-A ‘Above mentioned 10 (Ten) Compliances are Mandatory Yearly compliances for the Private Limited Company. Except above 10 (Ten), there may be event-based ‘compliances for the Small Company. fer the fist me Section pari S.No. ak Particular of Compliance Every Director of the Company in First FormMBP- Meeting of the Board of Director in 1 ‘each Financial Year will disclose his interest in other entities. 1 Reeeiptot Norn 184(1) epstncaruncensry lenrnshcenslarceaeran-comeee 013 SMALL COMPANReceipt of Form DIR 2 Been 164) FY E-form: 8 2 Merz E-Forms Filing Requirements 37 Eeform: 4 8 AOC 5. 2 MGTS ‘set Campana Cleese Campane et 213 Every Director is required to submit with the company fresh MBP-1 whenever there is change in his interest from the catlicr given MBP-1 Every Director of the Company in each Financial Year will file with the Company disclosure. of non disqualification, Annual Return: Every Small Company will file iis Annual Retum within 60 days of holding of Annual General Meeting. Annual Retum will bbe for the period 1% April to 31% March, Financial Statement: Company is roquited to file its Balance Shoct along with statement of profit and Loss account and Director Report in this Attachment:Balance Sheet, Statement of Profit & Loss account (Including Consolidated Financial Statement), Directors’ Report, Auditors’ Report, Cash Flow Statement and Notice of AGM. Private Company:Having paid up share capital of 10 Crore or more or tumover of Rs, 50 erore or more shall be certified by a Company Secretary in Practice, “eptmerunompay lara complace clean corse 213)Directors’ Report i Circulation of Financial 7. Statement & 136 other relevant Documents 101 & 8 Notice ora {Os Sending of Notice of AGM Board Ine Meetings Appointment of Auditor 139 Jest Capa Cleese Companies e213 Directors" report will be prepared by mention of all the information required for Small company under Section 134,]t should be signed by _ the “Chairperson” authorized by the Board, Where he is not so authorized by at least 2 Directors. ‘Company will send to the Members of the Company approved financial statement (including consolidated Financial Statement), cashflow — statement, Directors’ report and auditors’ Report at least 21 clear days before the Annual General Meeting (Except in case of AGM is called on Shorter Notice). Every Notice of Annual General Meeting will be prepared as per Section 101 of Companies Act 2013 and Secretarial Standard ~ I Notice of Annual General Meeting will be send to 101 & SS followings:> All Directors, Members, Statutory Auditor. Every Company shall hold a minimum number of FOUR Meetings of its Board of Directors every year in such a manner that maximum gap between {Wo Meetings should not be more than 120 (One hundred. Twenty) days. Company should hold at least 1 (one) Board Mecting every quarter of calendar year Auditor will be appointed for the 5 (Five) year and form ADT-I will be filed for S-year appointment. E-form ADT-1 After that every year in AGM Shareholder will ratify the Auditor but there is no need to file ADT-1 “eptmerunompay lara complace clean corse 213)Maintenance of 12. Registers 13, Annual Return 88 2 ‘arnt Capea Clare wn Copies e212 Company will maintain the following mandatory Registers:+ Register of Director, Director Shareholding, Members. Annual Return of Every Private Company (Exeept Small Company) should be signed by Company Secretary in Practice. Above mentioned 12 (Twelve) Compliances are Mandatory Yearly compliances for the Private Limited Company. Except above 10 (Ten) there may be event-based ccompliances for the Small Company. E) Annual Complianees for Every Unlisted Public Limited Companies. S.No. 1, Reeeiptof MBP-1 Receipt of DIR-8 Section & Rules 184(1) 1642) Particular of Compliance Form MBP- 1 FormDIR -8 Every Director of the Company in First Meeting of the Board of Director in cach Financial Year will disclose his interest in other entities Every Director is required to submit with the company fresh | MBP-1 whenever there is change in his interest from the earlier given MBP-1 Every Director of the Company in each Financial Year will file with the Company disclosure of non- disqualification, epstncaruncensry lenrnshcenslarceaeran-comeee 013‘sens Campa Cleese Campane 213 Annual Return: Every Small Company will file its Annual Return within 60 days of holding of Annual General ‘Meeting. Annual Retum will be for the period 1° April to 31*March Financial Statement: Company is required to file its Balance Sheet along, with statement of profit and Loss account, Cash Flow Statement and Director Report in this form, Attachment:Balance Sheet, Statement fof Profit & Loss account (Including Consolidated Financial Statement) Director Report, Auditors’ Report, Cash Flow Statement and Notice of AGM. Adoption of Financials and Director Report:Company will file MGT-14 along with copy of Board Resolution ‘within 30 days of Board Meeting. Certification of Annual Return:Every Company Having paid up share capital of 10 Crore or more or tumover of Rs, 50 crore or more shall be certified by @ Company Secretary in Practice, Directors" report will be prepared by mention of all. the information required for Small company under E-form: 5 2 Mera E- Forms Filing Requirements E-form: 4 sr Rae 5. 1793) MGT-14 6. 2 MGT Directors’ Section 7 Rie 134 134.1t should be signed by the “Chairperson” authorized by the Board, Where be is not so authorized by at least 2 Directors; one of “eptmcrunompay lenin complace dean corse 13drculation of Financial Statement & other relevant Dox Notice of AGM ding of Notice of AGM Board Meetings 136 101 & SSL 101 & 88. 13& SS ‘arnt Capea Clare wn Copies et 212 them should be Managing Director if any. Company will send to the Members of the Company approved ncial statement (including consolidated Financial Statement), cash flow siatement, Director report and auditors’ Report at Teast 21 ‘clear days before the Annual General Meeting, (Except in ease of AGM is called on Shorter Notice) Every Notice of Annual General Meeting will be prepared as per Section 101 of Companies Act 2013, and Secretarial Standard ~ TL If there is more than 200 Members then Company will give e-voting Facility Notice of Annual General Meeting will be send to followings:+ All Directors, Members, Statutory Auditor. + Secretarial Auditor, Ifany. + Debenture Trustee, if any. Every Company shall hold a minimum number of FOUR Mectings of its Board of Directors every year in such a manner that maximum gap Between two Meetings should not be more than 120 (One Inundred Twenty) days. Company should hold at least 1 (one) Board Meeting every quarter of calendar year: “eptmerunompay lara complace clean corse 213)oan ‘arnt Capea Clare wn Copies et 212 E-form Autor will be appointed for the 5 ‘AD’ (Five) year and form ADT-1 will be Appointment of file for 5-year appointment. 12. “Auditor 19 ‘After that every year in AGM Shareholder will ratify the Auditor but there is no need to file ADT-L Company will maintain the following mandatory Registers: Register of Director, Director Shareholding, Members.» Register of Loan, Guarantee, Investment made by the Company. Register of Contract with Related Parties, Maintenance of 15. Registers 88 Annual Return of Every Private Company (Except 14, Annual Return 92 Small Company) should be sign by Company Seeretary in Practic E) Limit Based Annual Compliance for Unlisted Public Companies. (For Check the Limits please refer my Article Ser No, 87 Limits under Companies Ac’ Section i Section "particular of Compliance Company if accept deposit during the Rule- 22 year then required to file retum of 1s Chap. V PPT-3 — Geposit within 30 days of end of iancial year, Return of appointment and re- “eptmcrunompary lenin complace dean corse 213d t, 2013)16 17 18, 20, 21 E- Forms Filing Requirements Audit Committee 196 149 149 138 ‘arnt Campinca Clare wn Copies et 212 MR-1 appointment of Managing Director or Whole time Director or Manager or KMP. DIR-12 Appointment of Independent Director. DIR- 12 Appointment of Women Director. MG ‘Appointment of Intemal Auditor. All below mentioned company are requited to get Secretarial Audit of the Company from the Practicing Company Secretary and repot of PCS will be part of Directors’ Report (MR-3)a) All Listed Companiesb) Every Public Company having;+ Paid-Up Share Capital of Rs. 50 Crore (Gilly crore rupees) of more; of + Every Public Company having a Tumover of Bs, 250 Crore (two hundeed fifty erore rupees) or more Al below mentioned companies are required to constitute a Audit Commitice and meetings of Committee will be as per Secretarial Standard- 1, All public companies with a paid up capital of ten crore rupees or moresii. All public companies having tumever of one hundred crore rupees or more; fii, All. public companies, having in aggregate, outstanding loans or borrowings or “eptmerunompay lara complace clean corse 213)Nomination & 22. Remuneration 178 Committes Vigil Mechanism 178 ‘arnt Capea Clare wn Copies et 212 dobentures oF deposits exceeding fifty crore rupees All below mentioned companies are required 10 constitute a Nomination & — Remuneration Committee and mectings of Committee will be as por Secretarial Standard I: iv. All public companies ten crore rupees or more 1 paid up capital of vy. All public companies having tumover of one Jnundred crore rupees or more; (@) All public companies, having in aggregate, outstanding loans or borrowings or debentures oF deposits exceeding fifty crore rupees or more All below mentioned companies are requited to constitute a Audit Committec:(b) The Companies which accept deposits from thePublic;(e) The Companies which have borrowed money from banks and public financial institutions in excess of fifty erore rupees G) Annual Compliances for Listed Company under Companies Act, 2013. s s Section No. & Rules Particular of Compliance “eptmerunompay lara complace clean corse 213)oan ‘arnt Campinca Clare wn Copies et 212 Eyery Director of the Company in ‘Receipt of MBP- First Mecting of the Board of 1 184(1) FormMBP-1 Director in cach Financial Year will disclose his interest in other entities. Every Director is required 1 submit with the company fresh MBP-1 whenever there is change in his interest from the carlier isiven MBP-1 Eyery Director of the Company in ‘each Financial Year will file with the Company disclosure of non- disqualification, ReHEOADIR. 4640) Foam DIR-& Annual Return: Every Small Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Retum will be for the period 1® April o 318 March Financial Statement: Company required filing its Balance Sheet along with statement of profit and Loss account, Cash Flow Statement and Director Report in this form, E-form: A0c4 4 Br “eptmerunompay lara complace clean corse 213)E- Fors Filing 5. Requirements 1790) 6 2 1 1 8. 179(3) %. 1483) Mor-14 Mors Mor-15 MoT-14 RAD ‘Jet Capac Cleese Campane e213 ‘Attachment:Balance Sheet, Statement of Profit & Loss account (Including Consolidated Financial Statement), Director Report, Auditors’ Report, Cash Flow Statement and Notice of AGM. Adoption of Financials and Director Report:Company will file MGT-14 along with copy of Board Resolution within 30 days of Board Meeting, Certification of Annual Return:Every Small Company will file with its Annual Return ‘within 60 days of end of Financial Year Report on AGM:Company shall prepare in the report on each AGM. Appointment of Secretarial ‘Auditor Company will file MG’ 14 along with copy of Board Resolution within 30 days of Board Meeting, Appointment of Cost ‘AuditorCompany will file copy of Board Resolution within 30 days of Board Meeting, “eptmerunompay lara complace clean corse 213)10. 49 "1 149 12, Directors* Report 134 13. XBRL. Circulation of, Financial 14, Statement & 436, other relevant Dox 101 & 15. Notice ofAGM So ‘arnt Campinca Clare wn Copies et 212 Appointment of Independent DIR 12 Director: DIR-12 Appointment of Women Director. Directors’ report will be prepared by mention ofall the information required for Small company under Section 134, It should be signed by the “Chairperson” authorized by the Board, Where he is not so authorized by at least 2 Directors; one of them should be Managing Director if any. Every listed company is required to prepare its financial statement in Extensible Business reporting system, Company will send to the Members of the Company approved financial statement (includ consolidated Financial Statement), Directors" report and auditors’ Report at least 21 clear days before the Annual General Meeting, Every Notice of Annual General Meeting will be prepared as per Section 101 of Companies Act 2013 and Secretarial Standard — IL Every Listed Company will give e-voting Facility, “eptmerunompay lara complace clean corse 213)16, Sendingof 101 & Notice of AGM SS 17 17. Board Mectings 4 Appointment of Auditor 139 Maintenance of 1% Registers ss ‘arnt Campinca Clare wn Copies et 212 Notice of Annual General Meeting will be send to followings:* All Directors, Members, Statutory Auditor Secretarial Auditor, If any.* Debenture Trustee, ifany. Every Company shall hold @ minimum number of FOUR Meetings of its Board of Directors every ‘year in such a manner that maximum gap between two Meeting not more than 120 (One hundred Twenty) days, Company should hold at Teast 1 (one) Board Meeting every quarter of calendar yea Auditor will be appointed for the 5 (Five) year and form ADT-1 EMformADT1 i) “be file for S-year appointment. After that every year in AGM Shareholder will ratify the Auditor but here is no need to file ADT- 1 Company will maintain the following mandatory Registers: + Register Members, f Director, Director Shareholding, + Register of Loan, Guarantee, Investment made by the Company. + Register of Contract with Related Parties. “eptmerunompay lara complace clean corse 213)20 21 2, 2 24, 26, E- Voting Postal Ballot los, ty Secretarial Audit 204 Internal Auditor 138 Audit Committee 177 Nomination & Remuneration Committee Stake Holder Relationship 8 18 ‘arnt Capea Clare wn Copies e212 + Register of Key Managerial Personnel and their Sharcholding. Voting Through Electronic Means:It is mandatory for the Listed Company to provide e voting facility to Shareholders. Voting Through Postal Ballot: There is certain Item for which itis mandatory for the Company to provide Postal Ballot Facility All the Listed Companies are required E-form to appoint Company Seeretary as MGT secretarial Audit. Company are required to appoint E-form y Merrr4 intemal auditor and required to file e- form within 30 days of appointment. Listed Company are required to constitute its Audit Committee and meetings of Committee will be as per Secretarial Standard- I Listed Company are required to constitute its Nomination & Remuneration Committee and meetings of Committee will be as per Secretarial Standard- 1 Listed Company are required to constitute its Stake Holder Relationship Committee and meetings of “eptmeruneompary lin omplace dean corse 213] ae26, ‘arnt Capea Clare wn Copies eh 212 Committee ‘Committee will be as per Secretarial Standard- 1. Listed Company is required constituting poliey of Vigil Mechanism 178 eee Listed Company shall file a return with the Registrar with respect to change in Return for E-form the number of shares held by promoters Changs in Stake 98 and tp ten shareholders of sich " company, within fiteen days of suck change rule: 22 Company if ascept deposit uring the Rule-22 py year then required to retum of deposit Chap. V within 30 days of end of financial year. Return of appointment and re- 196 Rea SPpointment of Managing Director or Whole time Director or Manager of KM. Appointment of KMP:Company 203 © MR-L_—_Required to appoint:1. Company Secretary2. CFO3, MD/CEO/WTD ‘orms Filing Requirements 149 DIR-12 Appointment of Independent Director, 149 —-DIR-12_ Appointment of Women Director. Listed companies are required to get “eptmerunompay lara complace clean corse 213)secs ra apne Cnn Compr A 88 Secretarial Audit of tae Company from * 205 M3 she Practicing Company Secretary and repot of PCS will be part of Directors” Report H) Annual Compliances for Listed Company under Section S.No Section Particular of Com Reconciliation of 1. Regemelliien of 5 Hal yearly within 30 days fom the end of Hal Audit —. Shae Transfer (uarely, within 30 days fom the ead ofeach Audit SSA quarter Shareholding yg Quarry, within 21 ays from the end of each, Poor ure, Now in XBRL format Unaudited Results with Limited Review Report within 45 days from end of cack quarter Send note in Newspaper for meeting Format is enclosed and Inform Stock Exchange lo 4. Umtalicd gy Ale the meeting within 18 min send resus 0 Audited Finan Stock exchange and gett publi in newspaper within 2 days of meeting. As per SEBI insider ‘ading and code adopted by Company trading window should be closed as per the days suggested by Management, Audited Results wit in 45 days from end of each “eptmerunompay lara complace clean corse 213) a2oan ‘aml Capea Clare wk Copies e212 quarter Send notice in Newspaper for meeting Format is enclosed and Inform Stack Exchange also. After the meeting within 15 min send results to stock exchange and get it published in newspaper within 2 days of meeting. As per sebi insider trading and code adopted by Company trading window should be closed as per the days suggested by Management, s—Giane 9 WH is om en of ah a, soa Read Other Articles Written by CS Divesh Goyal “eptmerunompay lara complace clean corse 213)oan rel Campa Clare Caps et 212 Prestige Popular Aluminium Pressure Rs. 1,219.00 ‘Tags: Companies Act, Companies Act 2013, Divesh Goyal 10 thoughts on “Annual Compliance Calendar under Companies Act, 2013” 1, CA, shailendra kumar jain , Bijnor says: 11/30/2015 at 7:49 AM very useful article for chartered accountants very good attempt Reply 2. Cs Nawya Gupta says: 11/05/2015 at 9:35 PM Nice article “eptmerunompay lara complace clean corse 213)8 ‘arnt Campinca Clare wn Copies et 212 It definitely helped me Reply Priya Sharma says: 10/15/2015 at 3:52 PM Do we need to certify AOC-4 from Professional for the company having share capital of INR 1 Lac? Reply Kalpit Bhagat says: 10/06/2015 at 1:13 PM really nice work keep it up. Reply CHHAVT says 10/05/2015 at 5:07 PM WHETHER MGT-14 FOR APPROVAL OF ACCOUNTS REQUIRED TO BE FILED IN CASE OF SECTION § COMPANY? PLEASE REPLY ply CA Manoj Kumar says: (09/27/2015 at 2:08 AM ‘Very Good presentation and informative, It will be helpful if Format of Notes to Financial statements is attached. Reply Deepak Vats says: (09/03/2015 at 10:05 AM \Nice presentation and really good efforts ‘Warm thanks. Deepak Preeti says “eptmerunompay lara complace clean corse 213) ae