VS Associates

MCA has issued companies (Auditor’s Report) order, 2015.The same shall come into force on the date of its publication in the official gazette:

Points added in CARO’2015 as compared to CARO, 2003:

1. Inclusion of National Company Law tribunal, RBI or any other court or Tribunal in acceptance of deposits us 58AA (old)
2. Deposit of State Dues - in that clause Investor Education fund removed and separately mentioned as a point

The following clauses have also been deleted from the New CARO, 2015 as compared to Clause in old CARO, 2003:

Clause VII Internal Audit system requirement
Clause XII documentation for loans given by pledging the shares
Clause XIII Nidhi, Chit fund

For more details please visit on following links:
http://www.mca.gov.in/Ministry/pdf/Companies_Auditors_Report_Order_2015.pdf

General Circular No. 07.2015 (Dated 10.04.2015)

Remuneration to managerial person under Schedule XIII of the Companies Act, 1956 - Clarification with regard to payment for period.

List of forms required to be certified by Chartered Accountant or the Company Secretary or Cost Accountant, in whole-time practice, other than OPC and small companies:

INC-21, INC-22, INC-28,
PAS-3,
SH-7,
CHG-1, CHG-4, CHG-9,
MGT-14,
DIR-6, DIR-12,
MR-1, MR-2,
MSC-1, MSC-3, MSC-4,
GNL-3,
ADT-1,
NDH-I, NDH-2, NDH-3;

The Following E-Forms filed by Companies Other than OPC and Small companies shall be pre certified in the following manner namely:-

(i) GNL-1 – optional pre-certification by the chartered accountant or the company secretary or cost accountant, in whole-time practice
(ii) DPT-3 – certification by Auditors of the company;
(iii) MGT-10 – certification by a company secretary in whole-time practice;
(iv) AOC-4 – certification by a chartered accountant in whole-time practice;



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FORMS FILED TO REGIONAL DIRECTOR

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FORMS RELATED TO REGISTRATION OFFICES AND FEES

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MISCELLANEOUS FORMS

VS ASSOCIATES, a firm of Company Secretaries, was established with a view to provide Corporate Secretarial & other consultancy services to clients. We also deal in issues involving corporate restructuring and SEBI related matters.

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