Please see the below link on the specimen of Directors' Report as per CA, 2013 prepared from our end.
Kindly have a look at it and share your comments/ suggestions.
Wednesday, 28 January 2015
Tuesday, 20 January 2015
MCA UPDATES
1. The Companies (Accounts) Amendment Rules, 2015
After rule 2, following rule shall be inserted, namely:-
'2A. Notice of address at which books of account are to be maintained.- For the
purposes of the first proviso to sub-section (1) of section 128, the notice regarding
address at which books of account may be kept shall be in Form AOC-5 "
(ii) in rule 6 (Manner of Consolidation of Accounts) , after the third proviso, the following proviso shall be inserted, namely:-
"Provided also that nothing in this rule shall apply in respect of consolidation of financial
statement by a company having subsidiary or subsidiaries incorporated outside India only
for the financial year commencing on or after 1" April, 2014."
(iii) in the Annexure, after Form AOC-4. the Form AOC- 5 shall be inserted.
2. The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2015
In the Companies (Corporate Social Responsibility Policy) Rules' 2014, in rule 4' in sub-rule (2)-
(i) for the words "established by the company or its holding or subsidiary or associate company under section 8 of the Act or otherwise", the words "established under
section 8 of the Act by the company, either singly or alongwith its holding or
subsidiary or associate company, or alongwith any other company or holding or
subsidiary or associate company of such other company, or otherwise" shall be
substituted;
(ii) in the proviso, in clause (i). for the words "not established by the company or its
holding or subsidiary or associate company, it", the .words "not established by the
company, either singly or alongwith its holding or subsidiary or associate company,
or alongwith any other company or holding or subsidiary or associate company of
such other company" shall be substituted.
3. The Companies (Appointment and Qualification of Directors) Amendment Rules, 2015.
"Provided that in case a company has already filed Form DIR-12 with the Registrar under rule 15, a foreign director of such company resigning from his office may authorise in writing a practicing chartered accountant or cost accountant in practice or company secretary in practice or any other resident director of the company to sign Form DIR-11 and file the same on his behalf intimating the reasons for the resignation ".
Monday, 12 January 2015
Law School signs MoU with ICSI
The Tamil Nadu National Law School, Tiruchi on Thursday signed a memorandum of understanding with the Institute of Company Secretaries of India (ICSI), New Delhi.
Professor N. Murugavel, Vice-Chancellor, The Tamil Nadu National Law School, and R. Sridharan, president, ICSI, signed the memorandum of understanding at a function held at the Law School.
Among other things, the MoU will pave the way for academic interactions, especially exchange of course materials, between the two institutions and recognise the ICSI membership as equivalent to master’s degree for the purpose of pursuing Ph.D. programme at the Law School.
The ICSI will identify the papers of its examinations for which exemption may be granted to those who passed B.A. LL.B (Hons) / B.Com., LL.B (Hons) from the Tamil Nadu Law School.
More MoUs
The Law School has plans to sign MoU with some of the leading law universities in the United Kingdom and Chine in due course, a press release said.
Subscribe to:
Comments (Atom)