MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
Section 102 — Statement to be Annexed to Notice (Explanatory Statement)
Section 102 explanatory statement under Section 102, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Sections 107-109 — Voting by Show of Hands, Poll, and Demand for Poll
Section 107 show of hands under Section 107-109, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 130 — Re-opening and Recasting of Accounts (NCLT)
Section 130 reopening accounts under Section 130, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 131 — Voluntary Revision of Financial Statements
Section 131 voluntary revision under Section 131, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 132 — National Financial Reporting Authority (NFRA)
Section 132 NFRA under Section 132, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 133 — Central Government to Prescribe Accounting Standards
Section 133 accounting standards under Section 133, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 138 — Internal Audit
Section 138 internal audit under Section 138, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 141 — Eligibility and Disqualification of Auditor
Section 141 auditor eligibility under Section 141, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 144 — Auditor Not to Render Certain Non-Audit Services
Section 144 non-audit services under Section 144, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
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