To assist members with various compliances, the Institute of Chartered Accountants of India (ICAI) has introduced a publication through its Corporate Laws and Corporate Governance Committee (CL&CGC). This publication, titled “Handbook for Company Form of Organisation: Compliances by Small Companies,” is designed to help professionals understand the compliance requirements and practical aspects of the law for small companies.
This guide provides detailed explanation on various provisions and exemptions granted to small companies under the Companies Act 2013. This comprehensive resource covers the procedures, requirements and compliances that must be followed by a Company Form of Organisation classified as a small company under the Companies Act 2013. The handbook also provides guidance on meeting legal obligations as applicable.