LIST OF FORMS FOR ANNUAL FILLING TO ROC
1) ADT-1 (
Appointment
of Auditors )
2) AOC-4 (
Balance
Sheet and
Profit &
Loss Account )
3) MGT-7 ( Annual Return)
CHECK LIST FOR ADT-1
1) AUDITORS
DETAIL
a) Name of the auditor or auditor's
firm
b) Income-tax permanent account number of auditor or auditor's firm c) Auditor's firm's registration number
d) Auditor Address
e) E-mail ID of the auditor or Auditor firm f) Date of AGM
2) ATTACHMENT
a) CTC OF Resolution on letter head of the company
b) Appointment letter of auditor
on letter head of the company
c) Consent for Appointment
as Auditor and Certificate of Eligibility on letter head of the Firm.
3) Due Date
a) 15 Days from the date AGM
CHECK LIST FOR AOC-4 (Due Date
within 30 days of the AGM)
1) INFORMATION
a) Date of Board of Directors’ meeting in which financial statements and Boards' report and financial statements by the auditors are approved
b) Details related to principal products or services of the company (Total number of product/ services category)
2) ATTACHMENT
a) BALANCE SHEET
b) PROFIT & LOSS ACCOUNT
c) DIRECTOR REPORT d) AUDITOR REPORT e) NOTICE OF AGM
3) Following Details are Required for Director
Report :
a) Financial summary or highlights/Performance of the Company
b) Dividend
c) Reserves
d) Brief description of the Company’s working during the year/State of Company’s affair e) Change in the nature of business, if any
f) Material changes and commitments, if any, affecting the financial position of the
company
g) Details of significant and material orders passed by the regulators or courts or tribunals
h) Details in respect of adequacy of internal financial controls
with reference to the
Financial Statements.
(Applicable to Listed Company)
i) Details of Subsidiary/Joint
Ventures/Associate
Companies
j) . Performance and financial position of each of the subsidiaries, associates and joint venture companies included in the consolidated financial statement.
k) Deposits
l) Statutory Auditors m) Auditors’ Report
n) Share Capital
o) Extract
of the
annual return
p) The details of conservation of energy, technology absorption, foreign exchange earnings and outgo
q) Corporate Social Responsibility
r) Directors:
s) Changes in Directors and Key Managerial
Personnel
t) Declaration by an Independent Director(s) and re- appointment, if any u) Formal Annual Evaluation
v) Number of meetings of the Board of Directors w) Audit Committee
x) Details of establishment of vigil mechanism for directors and employees y) Nomination and Remuneration Committee
z) Particulars of loans, guarantees or investments under section 186
aa) Particulars of contracts or arrangements with related
parties:
bb) Managerial Remuneration:
cc) Secretarial Audit Report
dd) Corporate Governance Certificate ee) Risk management policy
ff) Directors’
Responsibility Statement
4) Following Details are Required for Notice of AGM :
a) Date of AGM
b) Detail of Appointment of Director & resignation of directors during the financial year
c) Name of the proposed Auditor/Auditor Firm.
CHECK LIST OF MGT-7 (Due date within 60days of AGM)
1) INFORMATION
a) PAN of the company
b) PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY
c) PARTICULARS OF HOLDING, SUBSIDIARY, JOINT VENTURES AND ASSOCIATE COMPANIES
d) NUMBER
OF PROMOTERS,
MEMBERS, DEBENTURE HOLDERS
2) ATTACHMENTS
a) list of share holders,
debenture
holders
b) Approval
letter for extension
of AGM ,if any
c) Copy of MGT-8 (paid-up share capital of ten crore rupees or more or turnover of fifty crore rupees or more)
3) Following Detail are
Required
for annual
Return:
a) PRINCIPAL BUSINESS ACTIVITIES OF THE
COMPANY
b) PARTICULARS
OF HOLDING,
SUBSIDIARY
AND
ASSOCIATE COMPANIES
c) SHARE HOLDING
PATTERN
d) INDEBTEDNESS
e) REMUNERATION
OF DIRECTORS AND KEY
MANAGERIAL
PERSONNEL
f) PENALTIES /
PUNISHMENT/
COMPOUNDING OF OFFENCES
Annual Filing (KEY POINTS)
1. MGT-14 for Approval of Accounts and draft board report
a. Pvt Co. - Not Required
b. Public Co. - Required
a. Pvt Co. - Not Required
b. Public Co. - Required
2. New forms AOC-4 (earlier 23 AC/23ACA) and MGT-7 (earlier 20B) are introduced for annual filings.
3. Board Report from this financial year onwards is required to be approved and filed in new format as per companies act 2013 and including various disclosures as per sec 134 and summary of annual report in MGT 9.
4. Auditor shall be appointed for a period of 5 years subject to ratification every year in AGM. ADT-1 shall also be filed for 5 financial year.
5. Auditor of the company must be present in AGM (also mention in Minutes of the company).
6. All the attachments of E-form should be duly signed, Don't file SD copy.
7. MGT 7 i.e. Annual Return is now in e-form. No physical annual return like previous year in 20B is required.
e-form shall be signed by Company Secretary of the company or if there is no Company Secretary then form shall be certified by Practicing Company Secretary or small companies by director
e-form shall be signed by Company Secretary of the company or if there is no Company Secretary then form shall be certified by Practicing Company Secretary or small companies by director
8. Companies have paid up capital of 10 cr or more or Turnover of 50 cr or more are required to get certificate in MGT-8 by any PCS.
9. Resolution passed in general meeting shall also be required to file in MGT-14 irrespective of the company status Private or Public.
10. Notice of AGM should include route map of venue of AGM- SS 1.
11. Minutes of Board Meeting and General Meeting shall be serially numbered after 1st July 2015. SS 1 and SS 2
CSGAURAV +919990694230
[email protected]
https://gauravsharmaassociates.wordpress.com https://femaindiaservices.wordpress.com https://www.facebook.com/gauravdelhiravpage
Subscribe to CS GAURAV SHARMA by Email
