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Company Act 2013

Posted @ September 9, 2016, 1:07 am under (Company Law (MCA))

Director attend all Board meetings through video conferencing:

A director can attend all Board meetings in a year through video conferencing mode and it will be counted for quorum. As per Rule 3(2)(e) & (f) of the Companies (Meetings of Board and its Powers) Rules, 2014, any director who desire, to participate may intimate his intention of participation through electronic mode at the beginning of calendar year and such declaration shall be valid for one calendar year. And in absence of any intimation, it shall be assumed that director shall attend the meeting in person. Further, Rule 4 of the Companies (Meetings of Board and its Powers) Rules, 2014 provides for the matters which shall not be dealt with in a meeting through video conferencing mode or other audio visual means.

 

Private Limited  Company  be required to prepare CFS

As per section 129(3) every company is required to prepare the CFS. In AS-21, it is clearly stated that the accounting standard does not mandate an enterprise to present consolidated financial statements but, if the enterprise presents consolidated financial statements for complying with the requirements of any statute or otherwise, it should prepare and present consolidated financial statements in accordance with AS.


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