https://www.taxtmi.com/acts?id=32478 Board's Report for One Person Companies and Small Companies must be prepared from standalone financial statements in abridged form and include specified disclosures: web address of annual return if any; number of board meetings; Directors' Responsibility Statement; auditor reported frauds not reportable to the central authority; board explanations on auditor qualifications or disclaimers; state of affairs; financial summary; material post year end business changes; director appointments/resignations; and material regulatory or judicial orders affecting going concern. The report must also include related party contracts particulars in Form AOC-2. en-us Thu, 02 Aug 2018 10:10:17 +0530 Sat, 14 Mar 2026 11:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32478 Board's Report for One Person Companies and Small Companies must be prepared from standalone financial statements in abridged form and include specified disclosures: web address of annual return if any; number of board meetings; Directors' Responsibility Statement; auditor reported frauds not reportable to the central authority; board explanations on auditor qualifications or disclaimers; state of affairs; financial summary; material post year end business changes; director appointments/resignations; and material regulatory or judicial orders affecting going concern. The report must also include related party contracts particulars in Form AOC-2. Act-Rules Companies Law Thu, 02 Aug 2018 10:10:17 +0530 https://www.taxtmi.com/acts?id=32478