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company accounts2-128-b6, periodic FS= early warning about financial…
company accounts2-128-b6
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application made by to court/tribunal, tribunal pass order to recast. eg,satyam scam
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reopen, revise, recast of FS on courts/tribunal order eg, satyam scam only for fraud case
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CG investigation, earlier than 8 yrs
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listed co+public co, NW>1cr+TO>10Cr- shares dematerised
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no
electronic, if agreed such other mode
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ID is for issuing performance report of co, directors,FS...
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NFRA
same powers as civil court. call for docx, summoing at place, date, time,produce BOA, inspection of BOA
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monitor, investigate matters of misconduct by CA by CG
formulate, adopt, compliance with Auditing & AS
agt order of NFRA, u can refer to NCLAT
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accounts
maintain accounts+audited by CAG+Annual audit report prepared by NFRA, submitted to CG
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