Companies (Accounts) Amendment mandates a new electronic AOC-4 form for standardized financial statement and disclosure filings. The amendment replaces Form AOC-4 in the Companies (Accounts) Rules, 2014 with a prescribed electronic Form No. AOC-4 under section 137, mandating standardized disclosure fields across balance sheet and profit and loss schedules, CSR reporting, related party transactions and auditor's report particulars, and specifying required attachments, digital signature and practicing professional certification for filing with the Registrar.
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Companies (Accounts) Amendment mandates a new electronic AOC-4 form for standardized financial statement and disclosure filings.
The amendment replaces Form AOC-4 in the Companies (Accounts) Rules, 2014 with a prescribed electronic Form No. AOC-4 under section 137, mandating standardized disclosure fields across balance sheet and profit and loss schedules, CSR reporting, related party transactions and auditor's report particulars, and specifying required attachments, digital signature and practicing professional certification for filing with the Registrar.
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