Accounts of Companies

Authentication of FS, CFS and Board's Report (Section 134)

Board's Report, Abridged Report and Directors' Responsibility Statement (Section 134)

Books of Account to be Kept by Company (Section 128)

Books of Account — meaning, FY definition, and place of maintenance (Section 128)

CSR Implementation and Reporting

Central Government to prescribe Accounting Standards (Section 133)

Copy of Financial Statement to be Filed with Registrar (Section 137)

Corporate Social Responsibility (Section 135)

Electronic BOA, audit trail, inspection rights, preservation, and penalty (Section 128)

Financial Statement (Section 129)

Financial Statement and Consolidated Financial Statement (Section 129)

Internal Audit – Section 138

National Financial Reporting Authority — NFRA (Section 132)

Periodical Financial Results for unlisted companies (Section 129A)

Re-opening of Accounts on Court's or Tribunal's Orders (Section 130)

Right of Members to Copies of Audited Financial Statement (Section 136)

Voluntary Revision of Financial Statements or Board's Report (Section 131)