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• Key Features :-
•  Detailed Checklists for Audit on Companies Act, 2013, SEBI (LODR) Reg., 2015, SEBI (PIT) Reg. 2015 and FEMA, 1999
•  Includes insights on ICSI Auditing Standards
•  Elaborates newly introduced key concepts under Companies Act, 2013 by way of Annexures like SBO, etc.
•  Contains a chapter elaborating key concepts under Companies Act, 2013 which will help professionals to understand and comply with law in letter and spirit.
• Contains a compilation of useful charts as well as specimen Management Representation Letter and various Declarations required to be obtained from the Accounts and Finance Department
•  Brings greater clarity w.r.t. Role of Auditor, Process of Audit and duty as well as liability of auditor
• Law stated in this book is as amended upto 12 th september , 2022

LMP’s Secretarial Audit and Compliance Manual under Companies Act, 2013 by Dr. K. R. Chandratre, CS. Makarand Joshi | Corporate Law Adviser

Content

PART I
Introduction.

PART II
Statutory Framework

PART III
Concept & meaning of audit and general principles regarding auditor’s duty of care and liability for negligence.

PART IV
Section-wise checklist for secretarial audit under the Companies Act, 2013.

PART V
Annexures

Annex 1  – Definition of “associate company’
Annex 2 –  Definitions of holding company and subsidiary company under Companies Act, 2013
Annex 3 –  Layers of subsidiaries
Annex 4 – Important matters required to be included in the Articles of
Association.

Annex 5 – Register of members and the right of inspection.
Annex 6 – Significant beneficial ownership under section 90.
Annex 7 -Ordinary and special resolution and resolutions requiring special notice
Annex 8 – Requirements under section 118 and rule 25 of the Companies (Management and Administration) Rules, 2014
regarding minutes of general, board and committee meetings

Annex 9 -Requirements regarding report on annual general meeting
under section 121
Annex 10 – Declaration and payment of interim or final dividend
Annex 11 –  Investor Education Protection Fund
Annex 12 – Provisions of the Companies Act, 2013 and rules regarding disclosures in board’s report
Annex 13  – Corporate social responsibility

Annex 14 – Appointment and remuneration of auditors
Annex 15  – Board of directors and appointment, retirement and re-appointment of directors and independent directors.
Annex 16  – Board and committee meetings and circular resolutions
Annex 17  – Committees of directors
Annex 18  – Board to exercise certain powers only at board meetings
Annex 19  –  Disclosure by directors of interest or concern in contracts or arrangement to which the company is a party
Annex 20 –  Loans to directors and other specified persons
Annex 21  –  Investments, loans, guarantees and securities made, given or provided by the company

Annex 22  – Related party transactions under section 188 of the Companies Act, 2013 and regulation 23 of SEBI
Annex 23  – Appointment of managerial personnel and remuneration of directors
Annex 24 – Appointment of key managerial personnel
Annex 25 – Registers, books, documents, etc. required to be maintained by companies under the Companies Act, 2013 and rules made thereunder

Annex 26 – Documents, returns, notices, etc. to be filed with and applications to be made to the registrar of companies under the Companies Act, 2013 and rules made thereunder
Annex 27 –  Declaration of commencement of business
Annex 28 – ACTIVE (INC-22A)
PART VI
Checklist on sections of the Companies Act, 2013 that involve repetitive action for compliance .

PART VII

Some useful formats

PART VIII

Some charts / compilations

PART IX
Checklists for compliance of other relevant Acts/Laws.