Companies (Accounts) Amendment Rules, 2018

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..... ollowing rules further to amend the Companies (Accounts) Rules, 2014, namely:- 1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Accounts) Rules, 2014, in rule 8, (i) In sub-rule (5), after clause (viii) the following clauses shall be inserted, namely:- .....

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..... son Company and Small Company.- (1) The Board's Report of One Person Company and Small Company shall be prepared based on the stand alone financial statement of the company, which shall be in abridged form and contain the following:- (a) the web address, if any, where annual return referred to in sub-section (3) of section 92 has been placed; (b) number of meetings of the Board; (c) Directo .....

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..... tribunals impacting the going concern status and company's operations in future. (2) The Report of the Board shall contain the particulars of contracts or arrangements with related parties referred to in sub-section (1) of section 188 in the Form AOC-2.". [F. No. 1/19/2013-CL-V-Part] K.V..R. Murty Joint Secretary Note: The principal notification was published in the Gazette of India .....

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