March 2012
Beginner
623 pages
35h 9m
English
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COMPANIES (AMENDMENT) BILL, 2003
The Companies Amendment Bill 2003 was introduced in the Rajya Sabha15 on 7 May 2003. This has been based on the Naresh Chandra Committees’ recommendations and the Joint Parliamentary Commission’s report. Prompt measures are being taken to ensure better governance imposing more responsibilities on auditors.
Provisions of the Bill Regarding Auditing
- Chief accounts officer under Section 2 (9B) and 215 A of the bill: Every public company having a paid up capital of INR 3 crores or more shall appoint a whole time qualified Chief Accounts Officer, who shall be a member of the ICAI or the ICWAI. The CAO will be responsible for the proper maintenance of the books of account of the company and shall ensure proper disclosure ...
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