Annual ROC filings calendar for Indian companies
AGM by 30 Sept; AOC-4 within 30 days of AGM; MGT-7 within 60 days of AGM; DIR-3 KYC by 30 Sept; CSR-2 by 31 March; FLA to RBI by 15 July.
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Compliance Management
Build practical compliance expertise. Compliance calendars, statutory registers, annual filings, event-based compliances, internal controls, compliance monitoring, and risk management.
18 questions1 Fresher13 Intermediate4 Senior
Event-based filings under the Companies Act
Filings triggered by specific events: PAS-3 (allotment), MGT-14 (resolutions), DIR-12 (director changes), CHG-1 (charges), SH-7 (capital changes), INC-22 (RO change).
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Penalty regime for non-compliance — Companies Act perspective
Section-specific quantum + officer-in-default liability + adjudication under §454 + condonation routes (Regional Director, NCLT) for delays beyond timeline.
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Postal ballot — when is it mandatory and what is the procedure?
Used for transacting business not requiring a physical meeting (Rule 22). Companies dispatch notice with ballot, allow 30 days for voting, scrutiniser certifies results.
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POSH Act, 2013 — applicability and compliance
Workplaces with 10+ employees must constitute Internal Committee. Inquiry within 90 days; annual report to District Officer; LCC at district level for unorganised sector.
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What are the SEBI LODR compliance requirements for a company secretary?
Quarterly disclosures (Reg. 13/27/30), annual disclosures (Reg. 34/36), event-based intimations (Reg. 30) and structured digital database (Reg. 3) of UPSI — CS is Compliance Officer under Reg. 6.
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What are the consequences of non-filing of annual returns (MGT-7) and financial statements (AOC-4)?
Additional fees, prosecution of directors under §92(5)/§137(3), disqualification of directors under §164(2), and possible strike-off by ROC.
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Disclosure obligations of a listed entity under LODR Regulation 30
Disclose material events/information to stock exchanges as soon as reasonably possible but not later than 30 minutes (Para A) or 24 hours / Schedule III timelines.
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Internal audit vs Secretarial audit — interface and overlap
Internal audit (§138) is operational; Secretarial audit is compliance. PCS may rely on internal-audit findings for systems but draws independent opinion.
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Compliance certificate from Practicing CS for unlisted public companies
Mandatory for unlisted public companies with paid-up capital ≥ ₹10 cr or turnover ≥ ₹50 cr. Issued in Form MGT-8 annexed to MGT-7.
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Building a Compliance Management Framework in an organisation
Map applicable laws → assign owners → calendar → dashboard with status tracking → escalation → board oversight. Automated tools (Compliance.ai, Riskpro) help.
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Statutory registers and records to be maintained by every company
Register of Members (MGT-1), Directors (MBP-2), Charges (CHG-7), Loans and Investments (MBP-2), Contracts (MBP-4), Beneficial Owners (BEN-3), Renewable / Deposits register etc.
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Board's Report — mandatory contents under Section 134(3)
Discloses extract of annual return, declarations, RPTs, loans/investments, conservation of energy, CSR, ID declarations, internal-financial-controls and material changes.
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MCA21 V3 portal — key features for filings
Upgraded portal with persistent forms, dashboard, e-adjudication and direct payment. Web-based forms replace eForms; supports AOC-4, MGT-7, MGT-14 in V3 first.
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Significant Beneficial Owner (SBO) — Section 90 framework
Individual holding ≥ 10% beneficial interest in shares / voting / distributions, or exercising significant influence. Declared in BEN-1; company files BEN-2 with ROC.
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DPDP Act, 2023 — implications for corporate compliance
Digital Personal Data Protection Act regulates processing of personal data. Requires consent, purpose limitation, breach notification, DPO for significant data fiduciaries.
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Continuous disclosures under PIT Regulations — Reg. 7 trading window
Designated persons cannot trade while window is closed (from UPSI emergence till 48 hours after announcement). Disclose trades > ₹10 lakh in a calendar quarter.
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Secretarial compliance for listed companies — annual reporting matrix
Listed entities must file Annual Secretarial Compliance Report (Reg 24A) signed by a PCS, alongside MR-3, within 60 days of year-end. Covers all SEBI regulations applicable.
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