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FORTY-FIFTH REPORT LOK SABHA SECRETARIAT NEW DELHI March, 2022 / Chaitra, 1944 (Saka)

FORTY-EFTH REPORT STANDING COMMITTEE ON FINANCE (2021-2022)

(SEVENTEENTH LOK SABHA)

‘THE CHARTERED ACCOUNTANTS, THE COST AND WORKS ACCOUNTANTS AND THE COMPANY SECRETARIES (AMENDMENT) BILL, 2021’

(MINISTRY OF CORPORATE AFFAIRS) Presented to Lok Sabha on ……….. March, 2022 Laid in Rajya Sabha on ………. March, 2022 LOK SABHA SECRETARIAT NEW DELHI March, 2022 / Chaitra, 1944 (Saka)

INTRODUCTION

I. the Chairperson of the Standing Committee on Finance having been authorised by the Committee present this Forty-fifth Report on The Chartered Accountants, The Cost And Works Accountants And The Company Secretaries (Amendment) Bill, 2021′

2. ‘The Chartered Accountants, The Cost And Works Accountants And The Company Secretaries (Amendment) Bill, 2021‘, introduced in Lok Sabha on 17 December, 2021 was referred to the Committee on 22 December, 2021 for examination and report thereon, by the Speaker, Lok Sabha under Rule 331E of the Rules of Procedure and Conduct of Business in Lok Sabha.

3. The Committee ,took evidence of the representatives of the Ministry of Corporate Affairs at their sitting held on 9 February, 2022.

4. The Committee at their Sitting held on 3 February, 2022 heard the views of the representatives of the Institute of Chartered Accountants (ICAI), the Institute of Cost Accountants of India (ICoAl) and the Institute of Company Secretaries of India (ICSI).

5. The Committee considered and adopted this report at their Sitting held on 21 March, 2022.

6. The Committee wish to express their appreciation to the officials of the Ministry of Corporate Affairs concerned with the Bill for their co-operation and all the organisations for their valuable suggestions on the Bill. The Committee would like to also thank Shri R. Narayanaswamy, Retired Professor of Finance and Accounting, IIM Bangalore, PRS Legislative Research and Confederation of Indian Industry (CII) for their views and suggestions on the Bill.

7. For facility of reference, observation/ recommendations of the Committee have been printed in bold in the body of the Report.

New Delhi

21 March, 2022

30 Phalguna, 1943 (Saka)

Download Full text of Parliament Standing Committee Report on Cost and Works Accountants and the Company Secretaries (Amendment) Act, 2021

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