I need a highlights of Companies Act 2013. Really confused regarding the Annual filing of companies. what are the major changes in the new act.Is there any change in the format of annual return, auditors report and directors report.will these new provisions will be applicable if notice is prior to 30/08/2013?? and what are the extra requirements regarding annual return filling of Companies other than listed companies. And please also explain the appointment of stat. Auditors? will this rotation of 5 years effective retrospective?? and due to this changes in directors report need a copy of that??