Company Law

Key Considerations: Auditor Eligibility and Disqualification" - Delve into the crucial factors governing auditor eligibility and disqualification, ensuring corporate transparency...

   Understanding the guidelines, terms, and procedures associated with auditor appointment and rotation is essential for directors, executives, and stakeholders...

The Company Auditor’s Report Order (CARO), 2016, issued by the Ministry of Corporate Affairs (MCA), holds significant importance in the...

Cost audit is a critical process mandated by the Indian government to ensure financial transparency and compliance with regulatory standards...

Definition of Cost Records: Defined under rule 2(e) of the Companies (Cost Records and Audit) Rules, 2014. Relate to the...

Applicability under Companies Act, 2013: All companies required to prepare cash flow statements. Exemptions for One Person Company (OPC), Small...

Introduction to CARO 2020: Replaced the Companies (Auditor’s Report) Order, 2016. Aims to enhance the quality of reporting by company...

Role and Appointment of Alternate Directors in Company Law Definition and Purpose: An alternate director is appointed by the Board...

Woman Director: Applicability: Certain class of companies as specified in Section 149(1) of the Companies Act, 2013 and Rule 3...

Independent Directors: Applicability, Roles, and Duties Definition: Non-executive directors aiding in corporate credibility and governance. Applicability: Listed Public Companies: At...