{"id":1831,"date":"2019-09-19T16:06:00","date_gmt":"2019-09-19T10:36:00","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1831"},"modified":"2019-09-19T16:06:00","modified_gmt":"2019-09-19T10:36:00","slug":"latest-changes-in-roc","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/","title":{"rendered":"Latest Changes In ROC"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">When you change your current job then you have to reboot yourself so as to satisfy the new job requirements. Similarly, in the year of 2013, new companies act, 2013, replacing the old companies act, 1956 has been introduced by the ministry and every year there are certain changes will be introduced in the act or rules. In the legal language, we call these changes as amendments. In this article, we will discuss the key amendments in the companies act, made in the last 1 year. Although I\u2019ll try to explain the amendments in most simpler manner but this article will be more beneficial for the persons who have the knowledge of the Companies Act, 2013.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1834 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Latest-Changes-In-ROC.png\" alt=\"Latest Changes In ROC\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Latest-Changes-In-ROC.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Latest-Changes-In-ROC-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Latest-Changes-In-ROC-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Chapter_Audit_and_Auditors\" title=\"Chapter: Audit and Auditors\">Chapter: Audit and Auditors<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Section_1392_Terms_of_Auditor\" title=\"Section 139(2): Terms of Auditor\">Section 139(2): Terms of Auditor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Section_1433_Matters_to_be_stated_in_the_Audit_Report\" title=\"Section 143(3): Matters to be stated in the Audit Report\">Section 143(3): Matters to be stated in the Audit Report<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Chapter_Appointment_and_Qualification_of_Directors\" title=\"Chapter: Appointment and Qualification of Directors\">Chapter: Appointment and Qualification of Directors<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Section_149_Minimum_and_maximum_number_of_directors_in_a_company\" title=\"Section 149: Minimum and maximum number of directors in a company\">Section 149: Minimum and maximum number of directors in a company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Section_149_Independent_Director_Section_177_and_Section_178\" title=\"Section 149: Independent Director, Section 177 and Section 178\">Section 149: Independent Director, Section 177 and Section 178<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Section_1526_and_Section_1527\" title=\"Section 152(6) and Section 152(7)\">Section 152(6) and Section 152(7)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Chapter_Inspection_Inquiry_and_Investigation\" title=\"Chapter: Inspection, Inquiry, and Investigation\">Chapter: Inspection, Inquiry, and Investigation<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Section_212_Investigation_of_the_affairs_of_the_company_by_the_Serious_Fraud_Investigation_Office_SFIO\" title=\"Section 212: Investigation of the affairs of the company by the Serious Fraud Investigation Office (SFIO)\">Section 212: Investigation of the affairs of the company by the Serious Fraud Investigation Office (SFIO)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Chapter_Meeting_of_the_Board_of_Directors_and_its_Powers\" title=\"Chapter: Meeting of the Board of Directors and its Powers\">Chapter: Meeting of the Board of Directors and its Powers<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Section_174_Quorum_of_the_Board_Meeting\" title=\"Section 174: Quorum of the Board Meeting\">Section 174: Quorum of the Board Meeting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Chapter_Accounts_and_Audit\" title=\"Chapter: Accounts and Audit\">Chapter: Accounts and Audit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#Section_135_Corporate_Social_Responsibility\" title=\"Section 135: Corporate Social Responsibility\">Section 135: Corporate Social Responsibility<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chapter_Audit_and_Auditors\"><\/span><b>Chapter: Audit and Auditors<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Section_1392_Terms_of_Auditor\"><\/span><b>Section 139(2): Terms of Auditor<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If an individual person has appointed as an auditor then he shall hold the office for 1 term of 5 years and if an Auditors firm has been appointed as an auditor of the company then they shall hold the office for 2 terms of 5 years i.e. total 10 years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This provision is the same, so what\u2019s the change.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The limit under which the company shall apply these provisions has been changed. Following company shall have to apply the above provisions:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">Listed company<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Unlisted companies having paid-up share capital of Rs.10 Crore or more<\/span><\/li>\n<li><span style=\"font-weight: 400;\">A <a href=\"https:\/\/aktassociates.com\/blog\/private-limited-company-registration\/\">private limited company<\/a> having paid-up share capital of <\/span>Rs.50 Crore or more (Earlier the limit was Rs.20 Crore)<\/li>\n<li><span style=\"font-weight: 400;\">All other companies having paid-up share capital having borrowing of Rs.50 Crore or more.<\/span><\/li>\n<\/ol>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Section_1433_Matters_to_be_stated_in_the_Audit_Report\"><\/span><b>Section 143(3): Matters to be stated in the Audit Report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Under this section, there is one of the points in which the auditor has to report whether the company has an adequate internal financial control system in place and the operating effectiveness of such controls.<\/span><\/p>\n<p><b>Now the above point shall not be applicable to\u00a0<\/b><\/p>\n<ul>\n<li><a href=\"https:\/\/aktassociates.com\/blog\/one-person-company-opc-features\/\">One person company<\/a>;<\/li>\n<li>Small Company;<\/li>\n<li>A private company having a turnover of Exceeding Rs.50 Crore and Borrowing of exceeding Rs.25 Crore.<\/li>\n<\/ul>\n<p><b>Note: <\/b>Turnover is to be checked as per the latest audited financial statements and borrowing at any time during the period.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chapter_Appointment_and_Qualification_of_Directors\"><\/span><b>Chapter: Appointment and Qualification of Directors<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Section_149_Minimum_and_maximum_number_of_directors_in_a_company\"><\/span><b>Section 149: Minimum and maximum number of directors in a company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This section provides that there should be a minimum number of 2 directors be appointed in case of a private company and 3 directors in case of a public company. The maximum number of directors should not exceed 15 directors at any time. However, if the company wants to exceeds the number of directors then the company shall have to pass the special resolution.<\/span><\/p>\n<p>The amendment part is that the said section shall not apply to the Government Company and Section 8 Company.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Section_149_Independent_Director_Section_177_and_Section_178\"><\/span><b>Section 149: Independent Director, Section 177 and Section 178<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Since the limit for the applicability of all these 3 sections is the same, hence the same amendment has been introduced in these sections. Which are:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As per these sections, unlisted public companies shall have to comply with the requirement of these sections if it satisfies the prescribed conditions as mentioned under rules.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, for the purpose of these 3 sections, unlisted public companies do not include:<\/span><\/p>\n<ol>\n<li><a href=\"https:\/\/aktassociates.com\/blog\/joint-venture-agreement-nature-draft\/\"><span style=\"font-weight: 400;\">Joint Venture<\/span><\/a><\/li>\n<li><span style=\"font-weight: 400;\">Wholly owned subsidiary<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Dormant Company<\/span><\/li>\n<\/ol>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Section_1526_and_Section_1527\"><\/span><b>Section 152(6) and Section 152(7)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These subsections do not apply to Government Company and section 8 company.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chapter_Inspection_Inquiry_and_Investigation\"><\/span><b>Chapter: Inspection, Inquiry, and Investigation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Section_212_Investigation_of_the_affairs_of_the_company_by_the_Serious_Fraud_Investigation_Office_SFIO\"><\/span><b>Section 212: Investigation of the affairs of the company by the Serious Fraud Investigation Office (SFIO)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Under this section, the provisions related to SFIO has been defined which includes the power of SFIO. In this power, one new power has been inserted, which is:<\/span><\/p>\n<p>After the investigation of SFIO, if any person is found to be guilty of any offense punishable under this section, then such person shall be liable to get arrested.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chapter_Meeting_of_the_Board_of_Directors_and_its_Powers\"><\/span><b>Chapter: Meeting of the Board of Directors and its Powers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Section_174_Quorum_of_the_Board_Meeting\"><\/span><b>Section 174: Quorum of the Board Meeting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">There was a provision in this sections which states that at any time during the meeting the interested directors is equal to or more than the two-thirds of the total number of board of directors present at the meeting, then at least 2 not interested directors present at the meeting shall be deemed as a quorum of the meeting.<\/span><\/p>\n<p>The amendment is that now, the interested directors can be counted for the purpose of quorum, after disclosing their interest.<\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/yearly-compliance\/annual-filing-private-limited-company\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1838 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Annual-Filing-for-Companies-1.png\" alt=\"Annual Filing for Companies \" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Annual-Filing-for-Companies-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Annual-Filing-for-Companies-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Annual-Filing-for-Companies-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Chapter_Accounts_and_Audit\"><\/span><b>Chapter: Accounts and Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Section_135_Corporate_Social_Responsibility\"><\/span><b>Section 135: Corporate Social Responsibility<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As per section 135, if the company falls in the limit as specified in this section, then the company shall have to contribute in CSR of at least 2% of their average net profit for the last 3 preceding financial year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the company fails to contribute such amount, then the company shall have to explain the reason for not contributing such amount in their Board Report.<\/span><\/p>\n<p>As per the amendment, Now on financial statements on 31.03.2020, if the company fails to contribute the specified amount in CSR then the company shall also have to pay the penalty.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>When you change your current job then you have to reboot yourself so as to satisfy the new job requirements. &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Latest Changes In ROC\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/latest-changes-in-roc\/#more-1831\">Read more<span class=\"screen-reader-text\">Latest Changes In ROC<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1837,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Key Changes in companies act, 2013 AKT Associates<\/title>\n<meta name=\"description\" content=\"Amendment in company act chapter that is accounts and audit 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