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of <h1>Key Definitions in The Companies Act, 2013: Corporate Governance, Roles, and Financial Terms Explained</h1> The Companies Act, 2013, defines various terms relevant to corporate governance and operations. It includes definitions for terms such as 'abridged prospectus,' 'accounting standards,' 'alteration,' and 'Appellate Tribunal.' It outlines the roles and meanings of corporate entities like 'associate company,' 'auditing standards,' 'authorized capital,' 'banking company,' and 'Board of Directors.' The Act also clarifies terms related to company structure and financials, such as 'body corporate,' 'books of account,' 'branch office,' 'called-up capital,' and 'charge.' Additionally, it defines key roles and concepts including 'chartered accountant,' 'Chief Executive Officer,' 'company,' 'company limited by guarantee,' 'company limited by shares,' 'Company Liquidator,' and 'company secretary.'
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