Out of the 98 sections of the new Companies Act, are there any sections that are applicable for 2013-2014 from an Audit point of view? Any notification or link would be appreciated.
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Applicability of Companies Act'13 in 2013-14 from Audit pov
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All 98 sections have become applicable w.e.f 12.09.13.. Hence, while carrying out audit of companies, pls ensure whether it is accordingly complied or not.. For example, notice of general meeting (if sent after above date) shall contain some additional matters.. Hence, during audit you have to check if notice is sent after that date and if yes, whether new provision is complied or not
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