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 and Books & Papers (Section 2(13) & 2(12))

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

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

Books of Accounts in Electronic Mode [Rule 3]

Branch Office Accounts [Sec. 128(2)]

CSR Implementation and Reporting

Central Government to prescribe Accounting Standards (Section 133)

Consolidated Financial Statements [Sec. 129(3) and Rule 6]

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)

Financial Statement – Meaning (Section 2(40))

Financial Statements — Form, Content & Laying [Sec. 129(1) & (2)]

Inspection of Books of Accounts [Sec. 128(3) & (4)]

Internal Audit – Section 138

Key Definitions - Books of Accounts & Books or Paper

Maintenance of Books of Accounts [Sec. 128(1)]

National Financial Reporting Authority — NFRA (Section 132)

Periodical Financial Results for unlisted companies (Section 129A)

Preservation of Books & Penalty [Sec. 128(5) & (6)]

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

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

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

Section 128 - Books of Accounts: Location, Electronic Mode and Inspection

Section 128 – Penalty for Contravention (Books of Account)

Section 129 - Financial Statement, AS Compliance and Consolidation

Section 129 – Deviation from AS, CG Exemption & Contravention

Section 129 – Financial Statements: Form, Content & Applicability

Section 129(3) – Consolidated Financial Statements (CFS)

Section 129A - Periodical Financial Results for Unlisted Companies

Section 129A – Periodical Financial Results (Unlisted Companies)

Section 130 - Re-opening of Accounts on Court's or Tribunal's Order

Section 130 – Re-opening of Accounts on Court / Tribunal Order

Section 131 - Voluntary Revision of Financial Statements or Board Report

Section 131 – Voluntary Revision of FS or Board's Report

Section 132 - National Financial Reporting Authority (NFRA)

Signing of Financial Statements and Board's Report (Section 134)

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