
<p class="wp-block-paragraph"> Hello Dear CA Students,</p>



<blockquote class="wp-block-quote is-layout-flow wp-block-quote-is-layout-flow">
<p class="wp-block-paragraph"><em>We are Sharing With You CA Inter Company Law Section , Forms &; Rules List in PDF . So kindly Check Out our www.castudynotes.com website and ALL the Best for Your upcoming Exams.</em></p>
<cite>CA STUDY NOTES</cite></blockquote>


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<h3 class="wp-block-heading has-text-align-center has-accent-color has-secondary-background-color has-text-color has-background has-link-color wp-elements-1"><strong><a href="https://castudynotes.com/wp-content/uploads/2023/07/Company-Law-Sections-Forms-Rules.pdf" data-type="link" data-id="https://castudynotes.com/wp-content/uploads/2023/07/Company-Law-Sections-Forms-Rules.pdf">Download Company Law Section List PDF</a></strong></h3>


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<p><img class="wp-image-10916" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-1.png" /> <img class="wp-image-10917" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-2.png" /> <img class="wp-image-10918" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-3.png" /> <img class="wp-image-10919" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-4.png" /> <img class="wp-image-10920" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-5.png" /> <img class="wp-image-10921" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-6.png" /> <img class="wp-image-10922" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-7.png" /> <img class="wp-image-10923" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-8.png" /> <img class="wp-image-10924" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-9.png" /> <img class="wp-image-10925" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-10.png" /> <img class="wp-image-10926" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-11.png" /> <img class="wp-image-10927" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-12.png" /> <img class="wp-image-10928" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-13.png" /> <img class="wp-image-10929" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-14.png" /> <img class="wp-image-10930" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-15.png" /> <img class="wp-image-10931" src="https://castudynotes.com/wp-content/uploads/2023/07/word-image-10915-16.png" /></p>
<p><strong>CHAPTER &#8211; 1 PRELIMINARY</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>1 &#8211; Short title, extent, commencement, application</li>
<li>Section 2 – Definitions</li>
</ul>
<h2>FORMS</h2>
<ul>
<li>NO FORMS</li>
</ul>
<h2>RULES</h2>
<ul>
<li>NO RULE<a href="http://www.castudynotes.com/">S</a></li>
</ul>
<p><strong>CHAPTER </strong><strong>– 2 INCORPORATION OF COMP</strong><strong>ANY AND MAT</strong><strong>TERS INCIDENTAL THERETO</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>Section 3 – Formation of company</li>
<li>Section 4 – Memorandum of Association (MOA)</li>
<li>Section 5 – Article of Association (AOA)</li>
<li>Section 6 – Act to override MOA, AOA, etc.,</li>
<li>Section 7 – Incorporation of company</li>
<li>Section 8 – Formation of companies with charitable or social objectives</li>
<li>Section 9 – Effect of registration</li>
<li>Section 10 – A commencement of business etc.,</li>
<li>Section 11 – Omitted</li>
<li>Section 12 – Registered office of company</li>
<li>Section 13 – Alteration of memorandum</li>
<li>Section 14 – Alteration of articles</li>
</ul>
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<ul>
<li>Section 15 – Alteration of memorandum and/or articles to be noted in</li>
</ul>
<p>every copy</p>
<ul>
<li>Section 16 – Rectification of name of company</li>
<li>Section 17 – Copies of memorandum, articles etc., to be given to</li>
</ul>
<p>members</p>
<ul>
<li>Section 18 – Conversion of companies already registered</li>
<li>Section 19 – Subsidiary company not to hold shares in its Holding</li>
</ul>
<p>company</p>
<ul>
<li>Section 20 – Service of documents</li>
<li>Section 21 – Authentication of documents, proceedings and contracts</li>
<li>Section 22 – Execution of Bills of exchange etc., will be deemed to be</li>
</ul>
<p>done by company if it’s done by any person acting under its authority</p>
<h2>FORMS</h2>
<ul>
<li>INC 1 – Name reservation</li>
<li>INC 2 – Nominee</li>
<li>INC 3 – Written consent of nominee</li>
<li>INC 4 – Change in nominee</li>
<li>INC 5 – Threshold</li>
<li>INC 6 – Conversion of OPC</li>
<li>INC 7 – Incorporation of company</li>
<li>INC 8 – Declaration by CA/CS/CMA</li>
<li>INC 9 – Affidavit</li>
<li>INC 10 – Declaration by directors</li>
<li>INC 11 – Certification of incorporation</li>
<li>INC 12 – Registration of OPC</li>
<li>INC 13 – Memorandum of Association &; Article of Association</li>
<li>INC 14 – Declaration by CA/CS/CMA</li>
<li>INC 15 – Declaration by director/subscribers for section 8 company</li>
<li>INC 16 &; 17 – License by CG through ROC for section 8 company</li>
<li>INC 18 – Conversion</li>
<li>INC 19 – Notice of conversion</li>
<li>INC 20 – Revocation of license</li>
<li>INC 20A – Commencement of business</li>
<li>INC 22 – Setting up of registered office</li>
<li>INC 23 – Change in registered office</li>
<li>INC 24 – Change in name of company voluntarily</li>
<li>INC 25 – Incorporation certificate with new name</li>
</ul>
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<ul>
<li>
<ul>
<li>INC 26 – Advertisement for change in registered office</li>
<li>INC 27 – Conversion of company</li>
<li>INC 28 – Notice of court</li>
<li>INC 29 – Fast track company registration for OPC</li>
<li>INC 30 – Memorandum of Association (MOA)</li>
<li>INC 31 – Articles of Association (AOA)</li>
<li>INC 32 – Incorporation of company (SPICe)</li>
<li>INC 33 – E-MOA</li>
<li>INC 34 – E-AOA</li>
</ul>
</li>
</ul>
<h2>RULES</h2>
<ul>
<li>
<ul>
<li>RULE 3 – One Person Company (OPC)</li>
<li>RULE 4(6) – Nomination by the subscriber or member of one person</li>
</ul>
</li>
</ul>
<p>company</p>
<ul>
<li>
<ul>
<li>RULE 28 – Shifting of registered office within same state</li>
<li>RULE 30 – Shifting of registered office from one state to another state or</li>
</ul>
</li>
</ul>
<p>union territory to another state</p>
<p><strong>CHAPTER </strong><strong>– 3 PROSPECTUS AND ALLOT</strong><strong>MENT OF SECURITI</strong><strong>ES</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>
<ul>
<li>Section 23 – Public offer and private placement</li>
<li>Section 24 – Omitted</li>
<li>Section 25 – Documents containing offer of securities for sale to be</li>
</ul>
</li>
</ul>
<p>deemed prospectus</p>
<ul>
<li>
<ul>
<li>Section 26 – Matters to be stated in prospectus</li>
<li>Section 27 – Variation in terms of contract or object in prospectus</li>
<li>Section 28 – Offer of sale of shares by certain members of company</li>
<li>Section 29 – Public offer of securities to be in Dematerialised Form</li>
<li>Section 30 – Omitted</li>
<li>Section 31 – Shelf Prospectus</li>
<li>Section 32 – Red Herring Prospectus</li>
<li>Section 33 – Issue of application forms for securities</li>
<li>Section 34 – Criminal liability for misstatements in prospectus</li>
</ul>
</li>
</ul>
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<ul>
<li>
<ul>
<li>Section 35 – Civil liability for misstatements in prospectus</li>
<li>Section 36 – Punishments for fraudulently inducing persons to invest</li>
</ul>
</li>
</ul>
<p>money</p>
<ul>
<li>
<ul>
<li>Section 37 – Actions by affected persons</li>
<li>Section 38 – Omitted</li>
<li>Section 39 – Allotment of securities by company</li>
<li>Section 40 – Securities to be dealt with in stock exchange</li>
<li>Section 41 – Omitted</li>
<li>Section 42 – Offer or invitation for subscription of securities on private</li>
</ul>
</li>
</ul>
<p>placement</p>
<ul>
<li>
<ul>
<li>Section 447 – Punishment for fraud</li>
</ul>
</li>
</ul>
<h2>FORMS</h2>
<ul>
<li>
<ul>
<li>PAS 1 – Advertisement giving details of prospectus of altering the object</li>
<li>PAS 2 – Information memorandum</li>
<li>PAS 3 – Return of allotment</li>
<li>PAS 4 – Private placement offer letter</li>
<li>PAS 5 – Record of private placement offer to be kept by company</li>
</ul>
</li>
</ul>
<h2>RULES</h2>
<ul>
<li>
<ul>
<li>RULE 9 – Dematerialization of securities</li>
</ul>
</li>
</ul>
<p><strong>CHAPTER </strong><strong>– 4 SHARE CAPITAL AND DEB</strong><strong>ENTURES</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>
<ul>
<li>Section 43 – Kinds of share capital</li>
<li>Section 44 – Nature of shares or debentures</li>
<li>Section 45 – Nature and numbering</li>
<li>Section 46 – Certificate of shares (Form SH1)</li>
<li>Section 47 – Voting rights</li>
<li>Section 48 – Variation of shareholders rights</li>
<li>Section 49 – Calls on shares of same class to be made on uniform basis</li>
<li>Section 50 – Company to accept unpaid share capital, although not</li>
</ul>
</li>
</ul>
<p>called up</p>
<ul>
<li>
<ul>
<li>Section 51 – Payments of dividend in proportion to amount paid up</li>
<li>Section 52 – Application of premiums received on issue of shares</li>
</ul>
</li>
</ul>
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<ul>
<li>Section 53 – Prohibition on issue of shares at discount</li>
<li>Section 54 – Issue of sweat equity shares</li>
<li>Section 55 – Issue and redemption of preference shares</li>
<li>Section 56 – Transfer and transmission of securities</li>
<li>Section 57 – Punishment for personation of shareholder</li>
<li>Section 58 – Refusal of registration and appeal against refusal</li>
<li>Section 59 – Rectification of register of members</li>
<li>Section 60 – Omitted</li>
<li>Section 61 – Alteration of share capital for limited company</li>
<li>Section 62 – Further issue of share capital</li>
<li>Section 63 – Issue of bonus shares</li>
<li>Section 64 – Notice to be given to registrar for alteration of share capital</li>
<li>Section 65 – Omitted</li>
<li>Section 66 – Reduction of share capital</li>
<li>Section 67 – Restriction on purchase by company or giving of loans by it</li>
</ul>
<p>for purchase of its share</p>
<ul>
<li>Section 68 – Power of company to purchase its own securities (Buy Back)</li>
<li>Section 69 – Transfer of certain sums to capital redemption reserve</li>
</ul>
<p>account</p>
<ul>
<li>Section 70 – Prohibition for buy back in certain circumstances</li>
<li>Section 71 – Debentures</li>
<li>Section 72 – Power to nominate</li>
</ul>
<h2>FORMS</h2>
<ul>
<li>SH 1 – Certificate of shares in physical form</li>
<li>SH 2 – Duplicate share certificate</li>
<li>SH 3 – Issue of sweat equity shares</li>
<li>SH 4 – Instrument of transfer</li>
<li>SH 5 – Notice by the company to transferer and transferee for partly</li>
</ul>
<p>paid-up shares</p>
<ul>
<li>SH 6 – Register of ESOP/ESOS</li>
<li>SH 7 – Notice to registrar for alteration of share capital</li>
<li>SH 8 – Letter of offer to be filed with ROC in relation to buy back of</li>
</ul>
<p>shares and other securities</p>
<ul>
<li>SH 11 – Return on completion of buy back of shares and other securities</li>
<li>SH 12 – Debenture trust deed</li>
<li>SH 13 – Nomination by security holders</li>
<li>SH 14 – Notice to the company of cancellation or variation of nomination</li>
</ul>
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<ul>
<li>
<ul>
<li>SH 15 – Certificate of compliance in respect of buy back of securities by</li>
</ul>
</li>
</ul>
<p>two directors</p>
<h2>RULES</h2>
<ul>
<li>
<ul>
<li>RULE 4 – Equity shares with differential rights</li>
<li>RULE 8 – Issue of sweat equity shares</li>
<li>RULE 12 – Issue of employee stock options</li>
</ul>
</li>
</ul>
<p><strong>CHAPTER – 5 ACCEPTANCE OF DEPOSITS BY COMPANY</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>
<ul>
<li>Section 73 – Prohibition on acceptance of deposits from public/members</li>
<li>Section 74 – Repayment of deposits, etc., accepted before</li>
</ul>
</li>
</ul>
<p>commencement of this Act</p>
<ul>
<li>
<ul>
<li>Section 75 – Omitted</li>
<li>Section 76 – Acceptance of deposits from public by certain companies</li>
<li>Section 76A – Punishment for contravention of sec.73 &; 76</li>
</ul>
</li>
</ul>
<h2>FORMS</h2>
<ul>
<li>
<ul>
<li>DPT 1 – Form and particulars of advertisement or circular</li>
<li>DPT 2 – Appointment of trustee for depositors (Deposit trust deed)</li>
<li>DPT 3 – Return of deposit to be filed with ROC</li>
<li>DPT 4 – Statement regarding existing deposits as on the date of</li>
</ul>
</li>
</ul>
<p>commencement of Companies Act</p>
<h2>RULES</h2>
<ul>
<li>
<ul>
<li>RULE 3(1) – Tenure for which deposits can be accepted</li>
<li>RULE 3(2) – Deposits in joint ventures</li>
<li>RULE 3(7) – No right to alter</li>
<li>RULE 3(8) – Copy of credit rating to be sent to ROC</li>
<li>RULE 4 – Issuance of circular in form of advertisement</li>
<li>RULE 7 – Appointment of trustee for depositors</li>
<li>RULE 10 – Filing of application form for deposits</li>
<li>RULE 11 – Nomination</li>
<li>RULE 12 – Deposits receipt</li>
</ul>
</li>
</ul>
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<ul>
<li>
<ul>
<li>RULE 14 – Register of deposits</li>
<li>RULE 15 – Premature repayment of deposits</li>
<li>RULE 16 – Filing of return of deposits with ROC</li>
<li>RULE 16A – Disclosure in financial statements</li>
<li>RULE 17 – Penal rate of interest</li>
<li>RULE 21 – Punishment for contravention</li>
</ul>
</li>
</ul>
<p><strong>CHAPTER – 6 REGISTRATION OF CHARGES</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>
<ul>
<li>Section 77 – Duty to register charges</li>
<li>Section 78 – Application for registration of charge</li>
<li>Section 79 – Section 77 to apply in certain matters</li>
<li>Section 80 – Date of notice of charge/deemed notice</li>
<li>Section 81 – Register of charges to be kept by registrar (ROC)</li>
<li>Section 82 – Company to report satisfaction of charges</li>
<li>Section 83 – Power of registrar to make entries of satisfaction and</li>
</ul>
</li>
</ul>
<p>release in absence of intimation from company</p>
<ul>
<li>
<ul>
<li>Section 84 – Intimation of appointment of receiver or manager</li>
<li>Section 85 – Company’s register of charges</li>
<li>Section 86 – Punishment for contravention</li>
<li>Section 87 – Rectification by central government in register of charges</li>
</ul>
</li>
</ul>
<h2>FORMS</h2>
<ul>
<li>
<ul>
<li>CHG 1 – Application to register creation or modification of charges (other than debentures)</li>
<li>CHG 2 – Certificate of registration of charge</li>
<li>CHG 3 – Certificate of modification of charge</li>
<li>CHG 4 – Intimation to the registrar regarding particulars for the</li>
</ul>
</li>
</ul>
<p>satisfaction of charge</p>
<ul>
<li>
<ul>
<li>CHG 5 – Certificate of registration of satisfaction of the charge</li>
<li>CHG 6 – Notice of appointment or cessation of receiver or manager</li>
<li>CHG 7 – Company’s register of charges</li>
<li>CHG 8 – Application to CG for condonation</li>
<li>CHG 9 – Creation or modification of charge of debentures</li>
</ul>
</li>
</ul>
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<h2>RULES</h2>
<ul>
<li>
<ul>
<li>RULE 6 – Issue of certificate of modification</li>
<li>RULE 8(2) – Memorandum of satisfaction of charge</li>
</ul>
</li>
</ul>
<p><strong>CHAPTER – 7 MANAGEMENT AND ADMINISTRATION</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>
<ul>
<li>Section 88 – Register of members etc.,</li>
<li>Section 89 – Declaration in respect of beneficial interest in any share</li>
</ul>
</li>
</ul>
<p>(registered/beneficial owner)</p>
<ul>
<li>
<ul>
<li>Section 90 – Investigation of beneficial ownership of shares in certain</li>
</ul>
</li>
</ul>
<p>cases (register of significant beneficial owner)</p>
<ul>
<li>
<ul>
<li>Section 91 – Power of company to close register</li>
<li>Section 92 – Annual return</li>
<li>Section 93 – Omitted</li>
<li>Section 94 – Place of keeping register</li>
<li>Section 95 – Register etc., to be evidence</li>
<li>Section 96 – Annual General Meeting (AGM)</li>
<li>Section 97 – Power of tribunal to call AGM</li>
<li>Section 98 – Power of tribunal to call EGM</li>
<li>Section 99 – Punishment for default in complying with the provisions of</li>
</ul>
</li>
</ul>
<p>sec.96 to 98</p>
<ul>
<li>
<ul>
<li>Section 100 – Extraordinary General Meeting (EGM)</li>
<li>Section 101 – Notice of meeting</li>
<li>Section 102 – Explanatory statement to be annexed to Notice</li>
<li>Section 103 – Quorum of meeting</li>
<li>Section 104 – Chairman of meeting</li>
<li>Section 105 – Proxies</li>
<li>Section 106 – Restriction on voting rights</li>
<li>Section 107 – Voting by show of hands</li>
<li>Section 108 – Voting through electronic means</li>
<li>Section 109 – Demand for poll</li>
<li>Section 110 – Postal ballet</li>
<li>Section 111 – Circulation of members’ resolutions</li>
</ul>
</li>
</ul>
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<ul>
<li>Section 112 – Representation of president and governor in meetings</li>
<li>Section 113 – Representation of corporation at meeting of companies</li>
</ul>
<p>and of creditors</p>
<ul>
<li>Section 114 – Ordinary and special resolutions</li>
<li>Section 115 – Resolutions requiring special notice</li>
<li>Section 116 – Resolutions passed at adjourned meeting</li>
<li>Section 117 – Resolutions and agreements to be filed</li>
<li>Section 118 – Minutes of various meetings</li>
<li>Section 119 – Inspection of minute book of general meeting</li>
<li>Section 120 – Maintenance and inspection of documents in electronic</li>
</ul>
<p>forms</p>
<ul>
<li>Section 121 – Report on annual general meeting</li>
<li>Section 122 – Applicability of this chapter to one person company (OPC)</li>
</ul>
<h2>FORMS</h2>
<ul>
<li>MGT 1 – Register of members</li>
<li>MGT 2 – Register of debenture holders</li>
<li>MGT 3 – Foreign register</li>
<li>MGT 4 – Declaration by registered owner</li>
<li>MGT 5 – Consent of beneficial owner</li>
<li>MGT 6 – Declaration by persons holding beneficial interest in shares</li>
<li>MGT 7 – Annual return form to be filed by company</li>
<li>MGT 8 – Certificate by CS</li>
<li>MGT 9 – Extract of annual return</li>
<li>MGT 11 – Appointment of proxy for a meeting</li>
<li>MGT 12 – Polling paper in a meeting</li>
<li>MGT 13 – Scrutinizers’ report to a chairman pertaining to a poll of a</li>
</ul>
<p>meeting</p>
<ul>
<li>MGT 14 – Filing of resolutions or agreements to ROC</li>
<li>MGT 15 – Form for filing report on the annual general meeting</li>
</ul>
<h2>RULES</h2>
<ul>
<li>RULE 7 – Foreign register of members, debenture holders, other securities holders or Beneficial owner residing outside India</li>
<li>RULE 8 – Authentication</li>
<li>RULE 9 – Declaration in respect of beneficial interest in any shares</li>
<li>RULE 14 – Inspection of registers, returns, etc.,</li>
<li>RULE 15 – Preservation of registers of members etc., and annual return</li>
</ul>
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<ul>
<li>
<ul>
<li>RULE 18 – Notice of the meeting</li>
<li>RULE 19 – Proxies</li>
<li>RULE 24 – Resolutions and agreements to be filed with ROC</li>
<li>RULE 27 – Maintenance and inspection of documents in electronic form</li>
<li>RULE 28 – Security of records maintained in electronic form</li>
<li>RULE 29 – Inspection and copies of records maintained in electronic</li>
</ul>
</li>
</ul>
<p>forms</p>
<ul>
<li>
<ul>
<li>RULE 31 – Report on annual general meeting</li>
</ul>
</li>
</ul>
<p><strong>CHAPTER – 8 DECLARATION AND PAYMENT OF DIVIDEND</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>
<ul>
<li>Section 123 – Declaration of dividend</li>
<li>Section 124 – Unpaid Dividend Account (UDA)</li>
<li>Section 125 – Investor Education and Protection Fund (IEPF)</li>
<li>Section 126 – Right to dividend, rights to shares and bonus shares to be</li>
</ul>
</li>
</ul>
<p>held in abeyance pending registration of transfer of shares</p>
<ul>
<li>
<ul>
<li>Section 127 – Punishment for failure to distribute dividends</li>
</ul>
</li>
</ul>
<h2>FORMS</h2>
<ul>
<li>
<ul>
<li>NO FORMS</li>
</ul>
</li>
</ul>
<h2>RULES</h2>
<ul>
<li>
<ul>
<li>NO RULES</li>
</ul>
</li>
</ul>
<p><strong>CHAPTER – 9 ACCOUNTS OF COMPANIES</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>
<ul>
<li>Section 128 – Books of account, etc., to be kept by company</li>
<li>Section 129 – Financial statements</li>
<li>Section 129A – Periodical financial results (Notification awaited)</li>
<li>Section 130 – Reopening of accounts on courts or tribunal’s orders</li>
<li>Section 131 – Voluntary revision of financial statements or boards report</li>
</ul>
</li>
</ul>
<h1><em>Downloaded From </em><a href="http://www.castudynotes.com/"><em>www.castudynotes.com</em></a></h1>
<ul>
<li>
<ul>
<li>Section 132 – Constitution of National Financial Reporting Authority</li>
</ul>
</li>
</ul>
<p>(NFRA)</p>
<ul>
<li>
<ul>
<li>Section 133 – Central Government to describe/prescribe accounting</li>
</ul>
</li>
</ul>
<p>standards</p>
<ul>
<li>
<ul>
<li>Section 134 – Financial statements, boards report, etc.,</li>
<li>Section 135 – Corporate Social Responsibility (CSR)</li>
<li>Section 136 – Right of members to copies of audited financial</li>
</ul>
</li>
</ul>
<p>statements</p>
<ul>
<li>
<ul>
<li>Section 137 – Copy of financial statement to be filed with registrar</li>
<li>Section 138 – Internal audit</li>
</ul>
</li>
</ul>
<h2>FORMS</h2>
<ul>
<li>
<ul>
<li>AOC 1 – Statement containing salient features of subsidiaries or associates or joint ventures</li>
<li>AOC 2 – Details containing contracts or arrangements entered into with</li>
</ul>
</li>
</ul>
<p>related parties</p>
<ul>
<li>
<ul>
<li>AOC 3 – Statement containing salient features of the audited financial</li>
</ul>
</li>
</ul>
<p>statements</p>
<ul>
<li>
<ul>
<li>AOC 4 – Form to file a financial statements and other documents of the</li>
</ul>
</li>
</ul>
<p>company with registrar</p>
<h2>RULES</h2>
<ul>
<li>
<ul>
<li>RULE 3 – Manner of books of accounts to be kept in electronic mode</li>
<li>RULE 4 – Conditions regarding maintenance and inspection of certain</li>
</ul>
</li>
</ul>
<p>financial information by directors</p>
<ul>
<li>
<ul>
<li>RULE 8 – Matters to be included in board’s report</li>
<li>RULE 11 – Manner of circulation of financial statements in certain cases</li>
<li>RULE 13 – Companies required to appoint internal auditor</li>
</ul>
</li>
</ul>
<p><strong>CHAPTER – 10 AUDIT AND AUDITORS</strong></p>
<h2>SECTIONS</h2>
<ul>
<li>
<ul>
<li>Section 139 – Appointment of auditors</li>
<li>Section 140 – Removal, resignation of auditor and giving of special</li>
</ul>
</li>
</ul>
<p>notice</p>
<ul>
<li>
<ul>
<li>Section 141 – Eligibility, qualifications and disqualification of auditor</li>
</ul>
</li>
</ul>
<h1><em>Downloaded From </em><a href="http://www.castudynotes.com/"><em>www.castudynotes.com</em></h1>
<ul>
<li>Section 142 – Remuneration of auditor</li>
<li>Section 143 – Powers and duties of auditors and auditing standards</li>
<li>Section 144 – Auditor not to render certain service</li>
<li>Section 145 – Auditor to sign audit reports, etc.,</li>
<li>Section 146 – Auditor to attend general meeting</li>
<li>Section 147 – Punishment for contravention</li>
<li>Section 148 – Central Government to specify audit of items of cost in</li>
</ul>
<p>respect of certain companies</p>
<h2>FORMS</h2>
<ul>
<li>ADT 1 – Form to inform the registrar regarding appointment of auditor by company</li>
<li>ADT 2 – Application for removing the auditor before the expiry of their</li>
</ul>
<p>term by the company</p>
<ul>
<li>ADT 3 – Notice of resignation of auditor</li>
<li>ADT 4 – Form to report any suspected fraud by the auditor to the central</li>
</ul>
<p>government</p>
<h2>RULES</h2>
<ul>
<li>RULE 4 – Conditions for appointment and notice to registrar</li>
<li>RULE 5 – Class of companies</li>
<li>RULE 6 – Manner of rotation of auditors by the companies on expiry of</li>
</ul>
<p>their term</p>
<ul>
<li>RULE 7 – Removal of auditor before expiry of his term</li>
<li>RULE 8 – Resignation of auditor</li>
<li>RULE 10 – Disqualification of auditor</li>
<li>RULE 11 – Other matters to be included in auditors report</li>
<li>RULE 14 – Applicability of the cost auditor</li>
<li>RULE 14A – Applicability of cost audit</li>
</ul>


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