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Apr 22, 2025
Companies Act Section 144 Prohibition on Auditors Rendering Certain Services to Audited Companies Section 144 of the Companies Act establishes clear boundaries on the ....
Apr 21, 2025
Companies Act Section 143 Powers and Duties of Auditors and Auditing Standards 1. Right to Access Books and Records Every auditor appointed under the Companies Ac....
Apr 21, 2025
Companies Act Section 142- Remuneration of Auditors 1. Fixation of Remuneration for the Auditor - How is it Decided? Under Section 142(1), the remuneration to be pa....
Apr 19, 2025
Companies Act Section 141- Eligibility, Qualifications, and Disqualifications of Auditors 1. Eligibility for Appointment as Auditor - Who Can Be Appointed? Under Se....
Apr 18, 2025
Companies Act Section 140- Removal, Resignation of Auditor, and Giving of Special Notice 1. Removal of Auditor Before Expiry of Term As per Section 140(1) of the Co....
Apr 17, 2025
Companies Act Section 139: Appointment of Auditors 1. Requirement for Appointment of Auditors at the First Annual General Meeting (AGM) Every company governed by th....
Apr 16, 2025
Companies Act Section 138- Internal Audit: Appointment, Scope, and Reporting Requirements 1. Requirement for Internal Audit and Applicability to Specific Classes of Co....
Apr 16, 2025
Companies Act Section 137- Filing of Financial Statements with the Registrar of Companies (ROC) 1. Requirement to File Financial Statements with Registrar As per Se....
Apr 14, 2025
Companies Act Section 136- Right of Members to Receive and Inspect Audited Financial Statements 1. Obligation to Circulate Financial Statements and Related Documents ....
Apr 14, 2025
Companies Act - Section 135 Corporate Social Responsibility (CSR) 1. Applicability of Corporate Social Responsibility Requirements Under the provisions of Section 1....
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