THE COMPANIES ACT, 2013
- Books of account, etc., to be kept by company
- Financial statement
- Re-opening of accounts on court’s or Tribunal’s orders
- Voluntary revision of financial statements or Board’s report
- Constitution of National Financial Reporting Authority
- Central Government to prescribe accounting standards
- Financial statement, Board’s report, etc.
- Corporate Social Responsibility
- Right of member to copies of audited financial statement
- Copy of financial statement to be filed with Registrar
- Internal audit