Books of accounts must be preserved in good order under the requirement of Companies Act, 2017 for a period of

Books of accounts must be kept at the registered office of the company, however, these books may be kept at some other place by the decision of:

The books of accounts may be inspected by the

In case of the first financial statements of the company, it shall be presented before the meeting within

As a token of approval of financial statements, the chief executive and at least one director of the company put their signatures on the financial statements and in the case of a listed company also by the

The financial statements of a single member company shall be signed by

The requirement of filing of accounts shall not apply to a private company having paid-up capital not exceeding

Financial statements shall be audited by the auditor of the company but this requirement of audit is not applicable to a private company having paid-up capital not exceeding

Directors of every company shall make out and attach to the accounts, a report containing following particulars

The requirement of preparing a director’s report is not applicable a private company, not being a subsidiary of public company, have the paid up capital not exceeding

The director’s report of a public company shall address all the material changes that occurred during the financial year which affect

Directors report and the statements of compliance must be approved by the board and signed by the

The quarterly financial statements of a listed company shall be transmitted electronically within the specified period to

The directors of a company have decided to keep the books of account at a place other than the registered office of the company. In this case, they are required to file a notice to the registrar of the full address of that place within

Copy of audited financial statements, auditors’ report and directors’ report shall be sent to every member at his registered address at least

ABC Limited is a listed company and prepares its annual financial statements every year on 30th June. It is required to file the quarterly financial statements for the quarter ending 31st December 2021 by:

Where the financial year of a subsidiary precedes the day on which the holding company’s financial year ends by more than _________, such subsidiary shall make an interim closing, on the day on which the holding company’s financial year ends, and prepare financial statements for consolidation purposes.

ABC Limited is the holding company of XYZ Limited and their financial years do not coincide. In order to request an extension of the financial year the application to the Commission may be made by:

XYZ Limited financial year ended on 30th June 2019 and AGM was planned for 28th October 2019 but was not held. The particulars of annual return must be prepared as on ___________ and it shall be filed with the registrar by___________.

XYZ (Private) Limited has paid-up capital of Rs. 2 million only. Which of the following is correct if there is no change in particulars of annual returns last filed with the registrar: