Corporate Law Articles

Is Secretarial Audit Mandatory for Financial Year 2013-14?

Posted by KASHIF ALI 22 July 2014 10985 Views

SECRETARIAL AUDIT UNDER COMPANIES ACT, 2013 WHAT IS SECRETARIAL AUDIT? Secretarial Audit has introduced by recently enacted Companies Act, 2013. It is compliance audit, by independent practicing company secretary. The purpose is to

Intimation to ROC for Auditor appointment in Form ADT.1

Posted by Ankur Garg 22 July 2014 278357 Views

Dear All, As we all are aware that there is a provision in Company Law for intimation to Registrar of Companies regarding appointment of statutory auditor in the Annual General Meeting by shareholders. This intimation is an annual intimation and it w

Audit and Auditors under CA,2013

Posted by Saurabh Maheshwari 21 July 2014 24532 Views

Hello friends, greetings of the day!!In this article we will be discussing the various provisions of Companies Act, 2013 w.r.t Audit and AuditorsBrief note on legal provisions governing statutory audit under CA, 2013:The provisions of section

Fund Raising Under Companies Act, 2013

Posted by CA Gaurav Mittal 18 July 2014 20058 Views

Under Companies Act,2013 A company can raise funds via 3 means :- Deposits. Loans. Capital. The Deposits and loans has already been discussed earlier in other Blogs Deposits : - A

Acceptance of Deposits- Ch V of CA,2013

Posted by CS M.Kurtrala Nathan 17 July 2014 6509 Views

Definitions: Deposit Section 2(31) of CA,2013 deposit includes any receipt of money by way of deposit or loan or in any other form by a company, but does not include such categories of amount as prescribed in the ru

Procedure for Increase in Authorise Capital under CA 2013

Posted by Ankur Garg 15 July 2014 280149 Views

Dear All, As per my understanding procedure for Increase in Authorize share Capital is one of the most frequently searched topics by professionals. An attempt has been made from my side to unlock the provisions of Companies Act, 2013 related to Incre

Section 185 of Companies Act, 2013 - Loan to Directors

Posted by Sagar Gupta 14 July 2014 33361 Views

Section 185 & its reference with Section 186 of Companies Act, 2013 Section 185 of the Companies Act, 2013 which has been notified on 12th September 2013 corresponds to section 295 of the Companies Act, 1956 which deals in loan to directors. This

Depreciation - Changes between Schedule XIV and Schedule II

Posted by Priya Agarwal 14 July 2014 68518 Views

Companies Act 2013 Impact on DepreciationWith the advent of Companies Act, 2013, the method of Depreciation has also changed where Schedule II has replaced Schedule XIV.The difference between WDV and SLM have been removed with the advent of

Auditors under the Companies Act, 2013

Posted by Shashikant Sharma 14 July 2014 40790 Views

The Companies Act, 2013 (the Act) has changed the role of auditors in companies, seeking greater transparency and corporate responsibility. Past serious financial frauds and scandals especially Satyam Scandal has exposed glaring gaps in

Directors Special: Section 189 of the Companies Act, 2013

Posted by Yogina 14 July 2014 88799 Views

There are around twenty one statutory registers to be kept by companies pursuant to the Companies Act, 2013. All the registers, records, minutes, books and paper, documents etc. (herein after collectively mentioned as the records) to be