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Home Acts & Rules Companies Law Rules Companies (Accounts) Rules, 2014 This

Companies (Accounts) Rules, 2014

Rule 1 : Short title and commencement
Rule 2 : Definitions
Rule 2A : Notice of address at which books of account are to be maintained
Rule 3 : Manner of books of account to be kept in electronic mode
Rule 4 : Conditions regarding maintenance and inspection of certain financial information by directors.
Rule 4A : Forms and items contained in financial statements
Rule 5 : Form of Statement containing salient features of financial statements of subsidiaries.
Rule 6 : Manner of consolidation of accounts.
Rule 7 : Transitional provisions with respect to Accounting Standards
Rule 8 : Matters to be included in Board’s report.
Rule 8A : Matters to be included in Board's Report for One Person Company and Small Company
Rule 9 : Disclosures about CSR Policy
Rule 10 : Statement containing salient features of financial statements
Rule 11 : Manner of circulation of financial statements in certain cases.
Rule 12 : Filing of financial statements and fees to be paid thereon
Rule 13 : Companies required to appoint internal auditor
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