Chapter IX: The Companies (Accounts) Rules, 2014

• Preamble

1. Short title and commencement
2. Definitions 2A. Notice of address at which books of account are to be maintained.
3. Manner of books of account to be kept in electronic mode
4. Conditions regarding maintenance and inspection of certain financial information by directors
5. Form of Statement containing salient features of financial statements of subsidiaries
6. Manner of consolidation of accounts
7. Transitional provisions with respect to Accounting Standards
8. Matters to be included in Board’s report
9. Disclosures about CSR Policy
10. Statement containing salient features of financial statements
11. Manner of circulation of financial statements in certain cases
12. Filing of financial statements and fees to be paid thereon
13. Companies required to appoint internal auditor