Jurisdictional limitation: Companies Act applies within national territory, while cross-border fund diversion is investigated by other agencies.
The investigatory authority under the Companies Act is confined to the national territory; SFIO operates within that territorial scope and lacks extraterritorial reach, while diversion of funds outside the country is investigated by other law enforcement agencies possessing the requisite powers.

Corporate fraud investigation into alleged diversion of funds continues; disciplinary action pending and international evidence awaited.
Investigation into alleged diversion and siphoning of funds at Satyam is being conducted by SFIO in association with criminal and enforcement agencies to determine directors' roles; disciplinary proceedings against six chartered accountants remain pending, and criminal charge sheets are contingent on evidence sought via letters rogatory from foreign jurisdictions.

Assessment of unaccounted wealth initiated to map money laundering activities and national security implications through institutional research.
The Government approved a coordinated, timebound institutional study to assess unaccounted income/wealth inside and outside the country, identify activities and money laundering mechanisms, and evaluate national security ramifications; three national institutes will undertake the research with inputs from relevant ministries and an eighteen month completion timeline.