Paper 4: Corporate and Allied Laws:- 14) Appointment of Cost Auditorby companies:The Ministry of Corporate Affairs vide General Circular No. 36/2012dated 6th November, 2012 has provided some changes in the procedure for the appointment of cost auditor under section 233B of theCompanies Act, 1956 to be followed by the companies and the cost auditor. 15) Filing of returns under XBRL taxonomy:The Ministry of Corporate Affairs vide General Circular No. 43/2012dated 26th December, 2012 has decided that all cost auditors and the companies concerned are allowedto file their Cost Audit Reports andCompliance Reports for the year 2011-12 with the Central Government in the XBRL mode, without any penalty, within 180 days from the close of the company’s financial year to whichthe report relates or by January 31, 2013, whichever is later. 16) Companies (Directors Identification Number) Rules, 2006:The Ministry of Corporate Affairs vide Notification No. G.S.R. 173(E)dated 15th March, 2013 has issued Companies Directors Identification Number (Amendment) Rules, 2013 by amending the Companies (Directors Identification Number) Rules, 2006. 17) SEBI (Issue of Capital and Disclosure Requirement) Regulations, 2009:SEBI vide Notification No. LAD-NRO/GN /2012-13/32/4947dated 27th February, 2013 has issued SEBI (Issue of Capital and Disclosure Requirements)(Amendment) Regulations, 2013 by amending SEBI (Issue of Capital and Disclosure Requirement) Regulations, 2009. 18) As Companies (Second Amendment) Act, 2002 has not come into force till date, questions should be asked only from the General Provisions of winding up as covered under Paragraph 9.4 of the study material. 19) Provisions relating to Revival and Rehabilitation of Sick-Industrial Companies.
Posted on: Mon, 22 Jul 2013 18:45:00 +0000
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