Reporting of Fraud by Auditors under Companies Act 2013 Under Section 143 of the Companies Act 2013, every auditor of a company shall have a right of access at all times to the books of account and vouchers of the company, whether kept at the registered office of the company or at any other place […]
Tag Archives: Valuation under companies act
Non-Bailable Offences Under Companies Act, 2013 The Companies Act, 2013 has categorized certain offences at par with criminal offences under the Code of Criminal Procedure, 1972 (Cr. PC) thereby has identified the same as cognizable and non-bailable. Thus, it is quintessential for the Promoters, Directors, Manager, Officers and other key managerial personnel to understand various […]
Analysis of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 INTRODUCTION Securities and Exchange Board of India (SEBI) on September 2, 2015 issued the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) with the aim to consolidate and streamline the provisions of existing listing agreements for different segments of capital markets such as […]
SEBI (LODR) Regulations, 2015—Beyond Quarterly / Half-Yearly / Annual Compliances This is in continuation of my earlier blog titled ‘SEBI (LODR) Regulations, 2015‘ wherein a list of Compliances (Quarterly / Half Yearly / Annual) was enumerated by me and the Agendas of Board Meeting, Audit Committee and Upcoming General Meeting were enumerated. This blog is […]
Omnibus Approval for Related Party Transaction under Companies Act, 2013 In case of Companies Act, is the board required to approve all related party transactions from audit committee? [1]The Companies Act 2013 prescribes that a company needs approval of the audit committee on all related party transactions and subsequent modifications thereto. Section 177(4) (iv). [2]Provided […]