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The financial year is defined in section 21 of Cap.
Agm without audited accounts. The shareholdersmembers wont have a problem with the accounts but legally. Failure to comply Late filing penalties andor composition fines. Rajan Devarajans CHS presumable in Maharashtra of 18 members have got aannual accounts audited but not approved in AGM as not one was called over last 4 years.
Professional Auditing Services for a Wide Range of Industries. Ad Professional accounting firm CPA specialises in tax audit services. Section 197 -to file the Annual Return within 1 month after holding the AGM.
Corporations Act s 249HA. This does comply with the law but of course it can only be done with the consent of the members. Section 201 -the accounts must not be made up to a date more than 6 months from the date of the AGM.
Consequences of failure to convene AGM of a CHS. I understand that the accounts are being prepared by external firm of accountants to be audited by a second firm. A Timeline 1.
Adoption of Accounts The Chairman put forth the business before the members for adoption. The management committee for their own reasons do not wish to have an AGM for the members to see the 2011 accounts dont ask. Financial statements tabled at AGM must be made up to a date within 4 months for listed company or 6 months for any other company before the AGM date.
1 At least 28 days notice must be given of the AGM. Is it possible to have an AGM without audited financial statements. The company will present the financial statements to the shareholders and shareholders are then given the opportunity to raise queries on the companys financial performance.
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