Hi,

As per section 177(7) of Companies Act 2013

'The auditors of a company and the key managerial personnel shall have a right to
be heard in the meetings of the Audit Committee when it considers the auditor’s report but
shall not have the right to vote.'

Does the word auditor here includes 'Internal Auditor' of the company??

If so, then if the report of Internal Auditor is discussed and some adverse comments are made by the management for the report then is it not mandatory for the Audit Committee to call and discuss the same with the internal auditor in the Audit Committee meeting??

A co. Wants to enter into an agreement and wants that all the necessary acts to be done by their manager including signing of agreement and representation. So, Is it necessary to pass a board resolution and authorise the manager or any one dr. Can give power of attorney authorising manager to do all acts or a board resolution is required to grant power of attorney.

Dear Expert,

My company wants to correct the error in registered office address which does not have any impact on place from where it has a registered office.At the time of filing the INC 01, spelling of address has been wrongly mentioned and same has been granted in Certificate of Incorporation. What procedure in Register of company, the company has to fulfill ? Whether it tents amount to change in address of registered office within the state ?
From
CA Narendra Soni

PLEASE SEND ME MOA OF A CHIT COMPANY TO GKJISHNU@GMAIL.COM

is any statutory form required to be filed MCA for adoption of new set of MOA and AOA pursuant to companies act, 2013? If Yes, Which form? MGT-14?

What can be the consequences if master data of a company on the MCA website is showing less authorized capital? For example, say a company X, As per it financial statements Authorized Capital is 11 crore only but when i check it's master data on mca website, it is showing an Authorzed capital of 10 crore only.

Company's Account neither audited nor annual return filed for the year 2015. What is late filing charges and penalty for this under company's Act...

"As per the provisions of Section 139 of Companies Act, 2013 when auditor is not retified by the members in AGM then BOD shall appoint other individual or firm as its Auditor"
The above said provision is somehow similar with removal of auditor at general meeting U/s 140 as in both the cases auditor should have to leave his place on the discretion of members/shareholders. In above said case why permission of CG is not required???

an anyone pls give me format of consent letter to act as cs of pvt ltd company under companies act 2013

What is the max limit of partners in Ca firms, as it is excluded in sec 464 of the companies act 2013..
Pls reply soon.