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I wish to hv others point of view in some points related to annual filing: 1. Form AOC 3 is applicable in case of listed companies only.Right? 2. As answered in reply of a previous question, Form ADT-1 is not required to be filed every year but when we filed ADT-1 last year. The period of accounts for which auditors were appointed was filled up as 2014 to 2015.now how the same form will relate to financial year 2015-16. 3.As per new act consolidation of accounts of associate companies are also necessary and as per definition an associate company is that company in which the parent company have 20% or more share control. now if the shareholders of two company are common and they are also the Directors of both the companies. Will consolidation of accounts be required?

Section 136- Right of member to copies of audited financial statement.

Posted By: Anita 9 year(s) ago

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Expert    Ankit Singhi

AOC-3 is applicable on listed company, ADT-1 is not required to be filed every year when the first ADT-1 for filed for appointment of auditor for more than one year. the company mentioned will not be treated as associate company

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