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Companies (Removal of Difficulties) First Order, 2016

Companies Law - F. No. 17/45/2015-CL-V - Dated:- 29-3-2016 - MINISTRY OF CORPORATE AFFAIRS ORDER New Delhi, the 29th March, 2016 S.O.1226(E).-Whereas the Companies Act, 2013 (18 of 2013) (hereinafter referred to as the said Act) received the assent o .....

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orce on the 1st April, 2014; And, whereas, sub-section (11) of section 143 of the said Act provides that the Central Government may, in consultation with the National Financial Reporting Authority, by general or special order, direct, in respect of s .....

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functions etc., of the National Financial Reporting Authority and the National Financial Reporting Appellate Authority, has not been brought into force and it may take some time to bring said section into force; And, whereas, the National Advisory C .....

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mpanies or class of companies; And, whereas, sub-section (4A) of section 227 of the Companies Act, 1956 (1 of 1956), which corresponds to sub-section (11) of section 143 of the Companies Act, 2013, (18 of 2013) provides that the Central Government ma .....

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lude a statement on additional matters as specified in the order; And, whereas, the Central Government constituted a Committee chaired by the Joint Secretary or Regional Director, Ministry of Corporate Affairs and representatives from the Institute o .....

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r sub-section (11) of section 143 of the Companies Act, 2013; And, whereas, the Central Government, on the basis of recommendations of the said Committee, has issued the Companies (Auditor s Report) Order, 2015 on 10th April, 2015 for financial year .....

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s; And, whereas, difficulties have arisen regarding compliance with the provisions of sub-section (11) of section 143, in so far as they relate to consultation with National Financial Reporting Authority till the period it is duly constituted under s .....

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