Corporate Law Articles
ICSI Auditing Standards
ICSI Auditing Standards CSAS-1 CSAS-2 CSAS-3 CSAS-4 ...
NFRA - Need, Applicability and Role
What is NFRA? National Financial Reporting Authority (NFRA) is a single independent authority proposed in Companies Act, 2013 for the establishment and enforcem...
Fine vs Penalty - Companies (Amendment) Ordinance, 2018
The Companies (Amendment) Ordinance, 2018 promulgated on November 02, 2018 thereby amending some of the sections of the Companies Act, 2013. One of the major hi...
Understanding the NFRA rules
Five years after the Companies Act, 2013 provided for the creation of a National Financial Reporting Authority (NFRA), Government has taken steps to implement N...
Guidelines for Insolvency Professionals to act as IRP and Liquidators
Provisions in the Insolvency and Bankruptcy Code, 2016Section 16(3)(a) of the Insolvency and Bankruptcy Code, 2016 (Code) requires the Adjudicating Authority (A...
How to complain of fraud against companies?
The government, in order to encourage better compliance of the law, has introduced the form SCP (Serious Complaint Form) for reporting the serious complaints re...
Return of deposits to be filed with the Registrar
Ministry of Corporate affairs is very strict nowadays about the money laundering concept and has decided to take all the details of outstanding money which stil...
Interest free loan or loan at below market rate of interest to employees
In line with Ind AS 19, an expense should be recognized when the employee provides its services, therefore in this case, we cannot recognize the full amount of ...
Key highlights of the Companies (Amendment) Ordinance, 2018
The President has assented to the Ordinance [reviewing the offences under the Companies Act, 2013 ('Act')] which has been promulgated with effect fr
eForm AOC-5 - Why is it a relevant form for companies today?
To incorporate a Company, proof of address is mandatory to have a registered office. So mostly a promoter of start-ups opens a Company using its own residential...
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