Western India Regional Council of
The Institute of Chartered Accountants of India

Law Update Details

September 2018 CA. Rahul Joglekar

MCA (www.mca.gov.in)

MCA Notification GSR 725 (E) dated 31st July 2018 – Companies (Accounts) Amendment Rules, 2018

MCA has issued the aforesaid notification to make amendments to the Companies (Accounts) Rules, 2014 issued under the Companies Act 2013. It is now provided that the Board’s report shall give a disclosure, as to about maintenance of cost records as specified by the Central Government and a statement that the company has complied with provisions relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. It has also provided relaxations to Small and One Person Company by giving separate disclosures in the Board’s report. For complete text of the notification, please refer the link: http://www.mca.gov.in/Ministry/pdf/companisAccountsRules_31072018.pdf.


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