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Companies (Removal of Difficulties) Second 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. 1227(E). - Whereas, the Companies Act, 2013 (18 of 2013) (hereinafter referred to as the said Act) received the asse .....

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nstitute of Chartered Accountants of India, constituted under section 3 of the Chartered Accountants Act, 1949 (38 of 1949), in consultation with and after examination of the recommendations made by the National Financial Reporting Authority; And, wh .....

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cial 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 Committee on Accounting Standards, constituted under section 210A of the Companies Act .....

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, 1956 (1 of 1956) which corresponds to section 133 of the Companies Act, 2013 (18 of 2013) provides that the expression accounting standards means the standards of accounting recommended by the Institute of Chartered Accountants of India constituted .....

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iculties have arisen regarding compliance with the provisions of section 133 in so far as they relate to consultation with National Financial Reporting Authority till the period it is duly constituted under section 132 of the said Act; And, whereas, .....

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(E) dated the 16th February, 2015 published in the Gazette in India, Extraordinary, Part-II, Section 3, Sub-section (i) dated the 19th February, 2015; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 470 of the Compan .....

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