https://www.taxtmi.com/article/detailed?id=5339 Companies Act, 2013 expands duties and liabilities of directors and KMP, requires enhanced board reporting including CSR disclosures, mandates KMP and independent directors for prescribed companies, and increases auditor liability for willful contraventions while prescribing auditor rotation. The company secretary's compliance role is broadened across applicable laws with secretarial audits and certifications in specified companies; additional board committees, internal audit, vigilance mechanisms, registered valuers, fraud investigation powers, and strengthened regulation of accounting and auditing standards create layered oversight. en-us Thu, 31 Oct 2013 07:41:04 +0530 Thu, 31 Oct 2013 07:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5339 Companies Act, 2013 expands duties and liabilities of directors and KMP, requires enhanced board reporting including CSR disclosures, mandates KMP and independent directors for prescribed companies, and increases auditor liability for willful contraventions while prescribing auditor rotation. The company secretary's compliance role is broadened across applicable laws with secretarial audits and certifications in specified companies; additional board committees, internal audit, vigilance mechanisms, registered valuers, fraud investigation powers, and strengthened regulation of accounting and auditing standards create layered oversight. Articles Corporate Laws / IBC / SEBI Thu, 31 Oct 2013 07:41:04 +0530 https://www.taxtmi.com/article/detailed?id=5339