Companies Act, 2013

APPOINTMENT OF AUDITO IN CASE OF  NON-RATIFICATION OF AUDITOR Provision of Ratification of Auditor:  {First Provision of 139(1)} Act Language: The Company shall place the matter relating to such appointment for Ratification by members at every Annual General Meeting. Rule 3(7) Proviso: Appointment of Statutory Auditor shall be subject to ratification in every annual general meeting till the sixth such meeting by way of passing of an ordinary resolution “As per the above proviso Companies are required to ratify the appointment of Statutory Auditors who was appointed in last AGM for 5 financial years. Therefore from this year, every year in AGM an Ordinary Resolution is to be passed for ratification to continue as Statutory Auditor of the Company.” If the Statutory Auditor is not ratified in AGM then it will be consider as CASUAL VACANCY. FAQ’S A.     Whether it is power in the hand of shareholders to ratify continuation of

ANNUAL FILING F.Y. 2014-15 GOYAL DIVESH & ASSOCIATES Dear Professionals I have already published two articles relating to the Annual Filing and both are available on google. ·         Series No. 110 (Process for Annual Filing) and ·         Series No. 96 Compliance Calendar In this article I share Brief Note on Annual Filing for  the F.Y. 2014-15 A.   Annual Forms Required to be File: S. No. Private Company Public Company Listed Company 1.        MGT-7 MGT-7 MGT-7 2.       AOC-4 AOC-4 AOC-4 3.          MGT-14 MGT-14 4.         MGT-9 MGT-9 MGT-9 5.          AOC-1 AOC-1 AOC-1 6.         AOC_2 AOC_2 AOC_2 7.         B.    Purpose of the Forms: S. No. F