DIVISION 1 ACCOUNTS OF COMPANIES AND BOARD OF DIRECTORS REPORT Chapter 1 Books of Account, Statutory Registers and Records Chapter 2 Financial Reporting Chapter 3 Approval and Adoption of Accounts Chapter 4 National Financial Reporting Authority (NFRA) and Accounting Standards Chapter 5 Reopening of Accounts Chapter 6 Voluntary Revision of Financial Statements or Board's Report Chapter 7 Sending Financial Statements to Members, etc. and Filing with ROC Chapter 8 Mandatory Internal Audit Chapter 9 Audit Committee DIVISION 2 CORPORATE SOCIAL RESPONSIBILITY Chapter 10 Corporate Social Responsibility under Companies Act, 2013 Chapter 11 Companies to which CSR Obligations are Applicable Chapter 12 Mandatory CSR Obligations Chapter 13 Mandatory CSR Spends DIVISION 3 AUDIT & AUDITORS Chapter 14 Audit — An Introduction Chapter 15 Qualifications for Auditor Chapter 16 Disqualifications of Auditors Chapter 17 Appointment of Auditors of Government Companies Chapter 18 Appointment of Auditors of Companies other than Government Companies Chapter 19 Mandatory Rotation of Auditors Chapter 20 Rotation of Audit Partners Chapter 21 Reappointment of Retiring Auditors Chapter 22 Remuneration of Auditors Chapter 23 Joint Auditors Chapter 24 Removal of Auditors Chapter 25 Resignation of Auditors Chapter 26 Powers and Duties of Auditors and Auditing Standards Chapter 27 Reporting of Frauds to Central Government Chapter 28 Branch Audit Chapter 29 Audit in Case of Government Companies Chapter 30 Auditor Not to Render Certain Services Chapter 31 Signing of Audit Reports Chapter 32 Auditors to Attend AGM Chapter 33 Liability of Auditors Chapter 34 Disciplinary Jurisdiction of NFRA Over Chartered Accountants Chapter 35 Cost Audit Chapter 36 Secretarial Audit DIVISION 4 FINANCIAL REPORTING Chapter 37 Schedule III under Companies Act, 2013 — An Analysis Chapter 38 FAQs on Schedule III under Companies Act, 2013 Chapter 39 Schedule III under Companies Act, 2013 — Practice Update Chapter 40 Comparison of Old Schedule VI, Revised Schedule VI under Companies Act, 1956 vis-à-vis Schedule III under Companies Act, 2013) with Illustrative Disclosures Chapter 41 Companies (Accounting Standards) Rules, 2006 Chapter 42 Gist of Accounting Standards Chapter 43 Fixed Assets Chapter 44 Investments Chapter 45 Current Assets, Loans and Advances Chapter 46 Miscellaneous Expenditure Chapter 47 Share Capital Chapter 48 Reserves and Surplus Chapter 49 Secured Loans and Unsecured Loans Chapter 50 Current Liabilities and Provisions Chapter 51 Contingent Liabilities Chapter 52 Profit and Loss Account Chapter 53 Accounting Treatment for MAT Credit Chapter 54 Expenditure Incurred During Construction Period Chapter 55 Financial Instruments Chapter 56 Accounting for Derivatives, Equity Index & Equity Stock Options Chapter 57 Cash Flow Statement Chapter 58 Construction Contracts Chapter 59 Effects of Changes in Foreign Exchange Rates Chapter 60 Borrowing Costs Chapter 61 Carbon Credits Chapter 62 Segment Reporting Chapter 63 Related Party Disclosures, Borrowings by Companies and Loans to Directors Chapter 64 Lease Accounting Chapter 65 Employee Benefits Chapter 66 Consolidation of Accounts Chapter 67 Accounting for Amalgamations Chapter 68 Disclosures for Loans and Advances Pursuant to Clause 32 of the Listing Agreement Chapter 69 Reporting under MSMED Act, 2006 Chapter 70 Illustrative Financial Statements under Schedule VI under Companies Act, 1956 (corresponding to Schedule III under Companies Act, 2013) DIVISION 5 CODE OF ETHICS Chapter 71 Code of Ethics DIVISION 6 STANDARDS OF AUDITING Chapter 72 Standards of Auditing Chapter 73 Other Standards of Auditing DIVISION 7 GUIDANCE NOTES ON AUDITING ASPECTS Chapter 74 Guidance Notes on Auditing Aspects |