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Companies Act Section 144 Apr 22, 2025
Company Registration

Companies Act Section 144

Companies Act Section 144 Prohibition on Auditors Rendering Certain Services to Audited Companies Section 144 of the Companies Act establishes clear boundaries on the ....

Companies Act Section 143 Apr 21, 2025
Company Registration

Companies Act Section 143

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....

Companies Act Section 142 Apr 21, 2025
Company Registration

Companies Act Section 142

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....

Companies Act Section 141 Apr 19, 2025
Company Registration

Companies Act Section 141

Companies Act Section 141- Eligibility, Qualifications, and Disqualifications of Auditors 1. Eligibility for Appointment as Auditor - Who Can Be Appointed? Under Se....

Companies Act Section 140 Apr 18, 2025
Company Registration

Companies Act Section 140

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....

Companies Act Section 139 Apr 17, 2025
Company Registration

Companies Act Section 139

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....

Companies Act Section 138 Apr 16, 2025
Company Registration

Companies Act Section 138

Companies Act Section 138- Internal Audit: Appointment, Scope, and Reporting Requirements 1. Requirement for Internal Audit and Applicability to Specific Classes of Co....

Companies Act Section 137 Apr 16, 2025
Company Registration

Companies Act Section 137

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....

Companies Act Section 136 Apr 14, 2025
Company Registration

Companies Act Section 136

Companies Act Section 136- Right of Members to Receive and Inspect Audited Financial Statements 1. Obligation to Circulate Financial Statements and Related Documents ....

Companies Act Section 135 Apr 14, 2025
Company Registration

Companies Act Section 135

Companies Act - Section 135 Corporate Social Responsibility (CSR) 1. Applicability of Corporate Social Responsibility Requirements Under the provisions of Section 1....