Ans. Form ADT-1 is required to be filed only at the time of appointment not for the subsequent ratification.
Q.2 Is this mandatory to file MGT 14 for MBP 1 i.e. disclosure of interest of director by all public company and subsidiary to public company?
Q.3 Whether the auditor can sign the balance sheet before the same is approved from the board?
Ans. No an auditor can't sign the balance sheet before the same is approved from the board.
Q.4 Can a company send balance sehet and auditor report at a shorter period i.e. less than 21 days before the AGM as like shorter notice?
Ans. The matter has been examined by MCA and it has been clarified vide Circular No.11/2015 dated 21-07-2015 that a company holding a general meeting after giving a shorter notice as provided under section 101 of the Act may also circulate financial statements (to be laid/considered in the same general meeting) at such shorter notice.
Q.5 What are the Limits viz. paid up capital and turnover for XBRL fillings applicable for F.Y. 2014-15
Ans. The following class of companies are required to file their financial statement and documents under section 137 of the Companies Act ,2013 in e-form AOC-4 XBRL for the financial years commencing on or after 1st of April ,2014
(a) all companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or
(b) all companies having paid up capital of rupees five crore or above;
(c) all companies having turnover of rupees hundred crore or above; or
(d) all companies which were hitherto covered under the Companies (Filing of Documents) and Forms in Extensible Business Reporting Language) Rules, 2011
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