MCA Compliance
Articles & Guides
Expert insights on MCA Compliance from practising Chartered Accountants — plain language, actionable advice.
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.
Section 147 — Punishment for Contravention by Auditor
Section 147 punishment auditor under Section 147, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 150 — Independent Director Databank (IICA)
Section 150 independent director databank under Section 150, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Sections 153-159 — DIN (Director Identification Number)
Section 153 DIN under Section 153-159, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Section 161 — Additional, Alternate, and Nominee Director
Section 161 additional director under Section 161, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
Sections 162-163 — Appointment by Proportional Representation and Director Election
Section 162 proportional representation under Section 162-163, Companies Act 2013. Analysis, examples, penalties, forms. March 2026.
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