SEBI wants to make auditor resignation more transparent for listed companies.

In recent times, SEBI wants to ensure auditors act responsibly and their resignation does not hurt investor sentiment therefore SEBI has sought public comments on the proposals till 8 August. The role of the audit committee and disclosures to investors must be strengthened to ensure that statutory auditors act more responsibly and resign only on genuine grounds without hurting investor sentiment

There have been a significant number of instances of abrupt resignation of Statutory Auditors from listed entities in recent times. In most of the cases, the statutory auditors have suddenly resigned without completing their assignments for the year, generally citing ‘pre-occupation’ as the reason for resignation.

These policy proposals focus primarily on the following two aspects with respect to resignation of auditors:

1. Strengthening disclosures to investors

a. Conditions Prior to Resignation – Annexure A

b. Specific Format prescribed for Resignation – Annexure B

c. The listed entity shall ensure disclosure the aforesaid resignation letter to the stock exchanges. In case of resignation by the auditor of a material unlisted subsidiary, the subsidiary shall disclose the resignation letter to the listed entity which shall, in turn, disclose the same to the stock exchanges.

d. Disclosure of views of Audit Committee and the Board of Directors- It is proposed that the views of the Audit Committee and the Board of  Directors (of the listed entity/ unlisted material subsidiary, as applicable) be required to be submitted to the stock exchanges along with the disclosure of the resignation letter of the auditor in the aforesaid prescribed format.

2. Role of the Audit Committee

In order to strengthen the role of the Audit Committee in the matter, it is proposed to issue a circular/amend SEBI LODR Regulations, specifying the following as the procedure that may be followed in such cases

a. The auditor shall approach the Chairman of the Audit Committee directly and immediately in case of any concerns with the management such as non-availability of information / any non-co operation by the management. The auditor shall not specifically wait for the quarterly meetings to take place in order to raising such concerns.

b. The auditor shall bring to the Audit Committee’s notice, all the concerns the auditor has with respect to such resignation, along with relevant documents. In cases where the resignation is due to non receipt of information / explanation from the company, the auditor shall enlighten the Audit Committee of the details of information / explanation sought and not provided by the management, as applicable.

c. The Audit Committee shall deliberate on the matter and communicate its views to the management and the auditor. In communicating its views, the Audit Committee shall ensure that it fulfils its role as specified under the SEBI LODR Regulations. The listed entity shall ensure the disclosure of the Audit Committee’s views to the Stock Exchanges.

The auditor shall not specifically wait for the quarterly meetings to take place in order to raising such concerns. The auditor shall bring to the audit committee’s notice, all the concerns the auditor has with respect to such resignation, along with relevant documents.

Annexure – A :  Conditions Prior to Resignation

Current Provisions under the Companies Act 2013 Under Sec 140(2) of the Companies Act, 2013, the auditor who has resigned from the company is required to file a statement in the prescribed form with the company and the Registrar ((i.e. ADT-3) within 30 days from the date of resignation.

The reasons for resignation are also required to be disclosed in the prescribed form for resignation which is required to be filed by the auditor under the Companies (Audit and Auditors) Rules, 2014.

Current Provision under the SEBI LODR Regulation, Based on the recommendations of the Kotak Committee, amendments have been made to SEBI LODR Regulations.

Under regulation 30 the listed entities are required to disclose to the stock exchanges, the detailed reasons for the resignation of auditor, as given by the auditor, within 24 hours. These amendments are effective from April 1, 2019

Under SEBI (LODR) Schedule III, Part A, Quoted

A. “Events which shall be disclosed without any application of the guidelines for materiality as specified in sub-regulation (4) of regulation (30):

 In case of resignation of the auditor of the listed entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but not later than twenty four hours of receipt of such reasons from the auditor”.

Proposed amended provision in SEBI LODR Regulations.Insertion of sub-regulation 33(9) ;

Conditions prior to resignation: 33(9): If the auditor of a listed entity/ material unlisted subsidiary of the listed entity proposes to resign:

a. With respect to auditor of a listed entity

i. If the auditor has signed the audit report for all the quarters (limited review/ audit) of a financial year, except the last quarter, then the auditor shall finalize the audit report for the said financial year before such resignation.

ii. In all other cases, the auditor shall issue limited review/audit report for that quarter before such resignation (i.e. previous quarter in reference to the date of resignation).

b.  With respect to the auditor of a material unlisted subsidiary of the listed entity, the auditor shall issue the limited review/audit report for that financial year/ quarter, as applicable, before such resignation (i.e. previous financial year/ quarter in reference to the date of resignation).

c.  If any information is not provided to the auditor, to that extent, the auditor shall provide an appropriate disclaimer in the audit report.

Explanation: The disclaimer as specified in this clause may be in accordance with the Standards of Auditing as specified by ICAI.

Annexure – B : Format of resignation letter by a statutory auditor

1. Name of the listed entity/ material unlisted subsidiary:

2. Details of the statutory auditor:

a. Name:

b. Address:

c. Phone number:

d. Email:

3. Details of association with the listed entity/ material unlisted subsidiary:

a. Date on which the statutory auditor was appointed:

b. Date of which the term of the statutory auditor was scheduled to expire:

4. Detailed reasons for resignation:

5. In case of any concerns, efforts made by the auditor prior to resignation (including approaching the Audit Committee):

6. In case the information requested by the auditor was not provided, then following shall be disclosed.

a. Whether the inability to obtain sufficient appropriate audit evidence was due to a management-imposed limitation or circumstances beyond the control of the management.

b. Whether the lack of information would have significant impact on the financial statements/results.

c. Whether the auditor could have performed alternative procedures to obtain appropriate evidence for the purposes of audit/limited review

d. Whether the auditor communicated the matter to the Audit committee before resignation

e. Whether the lack of information was prevalent in the previous reported financial statements/results. If yes, on what basis the previous audit/limited review reports were issued.

f. Prior to resignation, the extent of audit/limited review work performed by the auditor.

Any other facts relevant to the resignation:

Declaration

1. I/ We hereby confirm that the information given in this letter and its attachments is correct and complete.

2. I/ We hereby confirm that there is no other material reason other than those provided above for my resignation/ resignation of my firm.

Signature of the authorized signatory

Date:

Place:

Encl:

AT THE END:  The proposed guidelines indicate that such cases would be scrutinized more closely by regulators and will require significantly enhanced disclosures to the investors,

CS Annu Sharma is a Commerce Graduate and an Associate Member of the Institute of Company Secretaries of India (ICSI). She has cumulative experience of more than 3 years with Listed Company, CA and CS firms. She authored various articles on the topics of Corporate Laws, Securities Laws, DGFT, Income Tax, Start-ups among other. Articles authored by her are published on prominent Professional Websites.  

(Author be Contacted at csannusharma123@gmail.com & +91-7021848742 : CS Annu Sharma for any discrepancy.) 

HOW TO START A PARTNERSHIP FIRM?

Dear Folks

Smiles for All

After sole proprietor ship another business model comes into our mind at the initial stage is Partnership firm, though its not a separate legal entity unlike companies or LLP still prevalent amongst small and medium sized businesses in the unorganized sectors, this business model is very much prominent in our country.

When a group of individuals known as partner, decide to set up the business and form a relationship to share the profits of the business carried on by all or any one of them acting for all, they form a partnership amongst them which is governed and regulated by agreement formed between them. The partnership is the most popular form of organization to carry business in India.

WHAT IS PARTNERSHIP FIRM?

A group of people comes together to form setup and to provide services and products through it. These firms are governed by the Indian Partnership Act, 1932. Rights and Duties of partners with each other as well with third parties are governed by this Act. In nutshell partnership firms are:

The form of organization which is formed with 2 or more partner;	To carry on the goals or objectives decided as per an agreement;
To share profit;	To run the business collectively by partners In mutual consent

Partnership firms are the result of an agreement formed between partners.

IS REGISTRATION MANDATORY?

Unlike the company, registration of a partnership firm is not compulsory. It’s as per the discretion of partners to whether get it registered or not. However, a registered firm can enjoy certain benefits over unregistered firm such as:

1.   Partner can file a case against firm or any other partner.
2.  Firm can file a case in a court against third party.
3. Registered firm can always claim a set-off.

AS PER SECTION 4 OF THE INDIAN PARTNERSHIP ACT, 1932:

“Partnership is a relation amongst the partners who have agreed to share the profit of business carried on by all or any one of them acting for all”. 

ELIGIBILITY TO ENTER INTO PARTNERSHIP

The following can enter into a partnership and becomes a partner:

v  Individual: Any person who is competent to enter into a contract can become a member of a partnership firm.

v  Partner of any other partnership firm: A Partnership firm cannot be the partner of any firm but its partner can enter into a partnership with another person.

v  Hindu Undivided Family: Karta of HUF can be a partner in a partnership firm

v  Company: A private limited/public limited company being an artificial legal person can be a partner in a partnership firm if authorized by an article.

v  Trustees: Unless and until constitution or objects of trustees forbids to the contrary, trustees of religious trust/family trust/or any other religious endowments can be partners in a partnership firm.

TYPES OF PARTNERSHIP

There are four types of partnership:

1.       Partnership at will: It’s a form of partnership that can be dissolved by any partner during any time, i.e., it has no agreement and no clause about expiration or tenure of partnership

2.       Fixed-term Partnership: Opposite of partnership at will, as the name suggests, this is a partnership with a fixed term. Partners may agree on duration in an agreement. After the expiry of such duration, such partnership comes to an end.

3.       Particular Partnership: Certain partnerships are formed to carry out a particular business or venture. The scope of business to be carried out is defined in an agreement. Such partnership stand dissolved as and when such activity or venture is completed

4.       General Partnership: When a partnership is created to carry out business in general with no particular scope, it is termed as a general partnership.

TYPES OF PARTNERS

Persons who have entered into a partnership with each other to carry on the business are known as “Partners”.

Partner is both an agent and principle for himself as well as for other partners of a partnership firm. He can bind others by his act and he can be bound by the acts of other partners.

Minimum Partners: A minimum of two people are mandatory to enter into a partnership

.

Maximum Partners: Indian Partnership Act is silent for the maximum number of partners. Though as per Companies Act 1956, maximum number can be: In the case of banking business- 10 In the case of other business- 20 and as per companies act, 2013, maximum number shall not exceed 100.

FOLLOWING ARE TYPES OF PARTNER AS PER THE EXTENT OF THEIR LIABILITIES IN PARTNERSHIP:

ACTIVE PARTNER: These partners become the partner by an agreement and they take active participation in the day-to-day activity and business of the firm. Active partners must give public notice when willing to retire.

 DORMANT OR SLEEPING PARTNER: This partner doesn’t actively participate in the daily functioning of partnership. He is though bound by the actions of all the partners. He needs not to give public notice for his retirement. Capital Contribution and profit-sharing are similar to those of other partners.

 NOMINAL PARTNER: These partners only lend their name to the firm as a partner. They don’t contribute to capital nor have any share in profit.

 PARTNER IN PROFIT: These partners will share profits only. They are not liable for any loss.

MINOR PARTNER: A Minor cannot enter into a contract thus accordingly he can’t be a partner; however he can be admitted to the benefits of partnership firm with the consent of all the partners.

KEY POINTS TO THE PARTNERSHIP FIRM

Essential elements that are the key necessity of any partnership firm are:

Prior Agreement is the reason for the creation of this alliance. A partnership firm is voluntary and contractual. Since partnership is the result of a contract, a minimum of two peoples are necessary to constitute a partnership. Agreement jot down the following terms:

1. Responsibilities of partners;
2. Duties and obligations of partner
3. Profits and loss sharing ratio and rate
4. Other matters such as withdrawal, capital contribution, financial reporting.

Profit is shared amongst partners as per the capital contributed by the partners or at any rate agreed upon between them. Thus sharing of loss is not an essential element of the agreement, but in case of damage or loss, the same has to be borne in profit-sharing ratio.

Third and last essential element for a partnership firm is that there must be a certain goal for carrying on the business by all the partners or any one of them acting for all. That there should be a mutual agency. There cannot be a partnership if there is no intention to carry a business.

STEPS FOR REGISTRATION OF PARTNERSHIP FIRM

Forming a partnership firm is easy and less complicated as compared to Companies. It even needs a minimum of compliances to be obligated. Following simple steps should be followed to register a partnership firm:

a. SELECT A NAME:

Select any name as per the discretion of partners. However the selected name:

    It should not be too identical or similar to the name of the already registered firm.

    The name should not make use of words like the Crown, Emperor, Empire, etc.

b. PREPARE AN AGREEMENT

The next step is to create a partnership deed. The terms and conditions to be noted in an agreement are as per the discretion of partners, also it is on the partner to get it down orally or written. However written deed is advisable in case of future conflict arise.

Written agreements should consist of the following:

1.       Full details of partners such as name address etc

2.       Name & Complete address of the firm

3.       Nature of the business to be conducted

4.       Date of entering into an agreement i.e., date of commencing the business

5.       Duration of partnership

6.       Capital Contribution;

7.       Profit and loss sharing ratio;

8.       Management;

9.       Voting;

1.     Tax Implications;

1      Withdrawal;

1       Dissolution;

1    Interest on capital, loan, etc;

1    Salaries and commissions;

1    Retirement, death, and admission

Partnership deed so created should be made on stamp paper with necessary stamp duty paid as per the Indian Stamp Act.

c. SUBMIT AN APPLICATION TO REGISTRAR

Registration of a partnership is a very simple process. It’s not complicated like Company registration. An application form along with specified fee has to be paid with necessary documents to be submitted to the registrar:

v        Form-1 for applying for registration

v        Duly filled specimen of an affidavit

v        Certified original partnership deed

v       Proof of address of firm (Owned registry in case of owned property or rent agreement/ lease deed in case property is rented or leased

d. CERTIFICATE OF REGISTRATION

If the registrar verifies an application after scrutinizing an application and all the documents, he will register the firm and issue a Certificate of Registration.

CRUX: A partnership has many advantages as a form of business, such as

• Formation of a partnership firm is an easy task. You only require a contract of partnership. Registration is not compulsory in most cases.
• Since many partners are involved in a business they all bring their own expertise and management styles. This helps in better management of the business.
• All partners also contribute to the capital of the firm so it has more funds to work with
• The risk of the business is also shared among all partners.

  CS Annu Sharma is a Commerce Graduate and an Associate Member of the Institute of Company Secretaries of India (ICSI). She has cumulative experience of more than 3 years with Listed Company, CA and CS firms. She authored various articles on the topics of Corporate Laws, Securities Laws, DGFT, Income Tax, Start-ups among other. Articles authored by her are published on prominent Professional Websites. 

(Author be Contacted at csannusharma123@gmail.com & +91-7021848742 : CS Annu Sharma for any discrepancy.) 

Company Registration in Jaipur

REGISTRATION OF PRIVATE LIMITED COMPANY IN JAIPUR 

Incorporation of a Private Company is governed under section 4,7,12, 152 & 153 of Companies Act 2013 read with rules made there under.

Section 4 of Companies Act, 2013:- MEMORANDUM

Memorandum of the Company also known as Memorandum of Association (MoA) contains the basic details about the Company such as Capital, Shareholding, Registered Office, etc.

Memorandum of the Company shall state the following details:

·         Name of the Company: Name of the Company in case of private limited should be registered with the last word “Private Limited”;

·         State of registered office: Full address with the state of Rajasthan in which registered office has to be situated should be mentioned;

·         Objects: Objects for which the Company is being registered should be mentioned. Maximum Four Main Objects are allowable. There can be other objects also which are necessary for other matters also which is also termed as ancillary objects;

·         Liability of the members should also be stated;

·         Share Capital: The amount of capital with which the company has to be registered should be mentioned. Also, a number of shares subscribed by each promoter have to be mentioned in a subscriber sheet.

DEFINITION OF THE TERM ‘COMPANY’

Company is defined under section 2(20) of the Companies Act, 2013, which means ‘A Company is registered under any provisions of Companies Act 2013 or any previous Company Law’.

Following types of Companies are registered in India:

·         Private Limited Company

·         Public Limited Company

·         One Person Company (OPC)

·         Limited Liability Partnership (LLP)

WHO IS PROMOTER?

Incorporation of A Private Company has to be started with defining promoters as they are the person who does the preliminary work which is necessary and incidental for the formation of a company such as, promotion incorporation, flotation and they try to obtain investments in the company in the form of subscribers.

Promoters are defined under Section 2(69) of the Companies Act, 2013 as an individual who:-

·         Is named as a promoter in the prospectus

·         Control affairs of a company

·         Advice and/or direct the Board of Directors.

 In nutshell, we can say promoters are the person who originally had an idea of forming a company and they are the sole reasons for which the company is incorporated.

♦ Section 7 of Companies Act, 2013:- INCORPORATION OF A COMPANY

Application for registration of the Company shall be filed with Registrar of Companies (RoC), Jaipur within whose jurisdiction the Registered Office has to be situated, but theform is filed with CRC, manesar Gurgaon online mode through MCA 21.

A Private Limited Company can be formed Online through the Ministry Of Corporate Affairs (MCA) portal nowadays by submitting necessary documents and by paying online Stamp Duty (which applies as per State to State). Following forms are filled in the form of “Linked Forms” online through MCA portal:

·         SPICE

·         SPICE MOA

·         SPICE AOA

·         AGILE

DOCUMENTS REQUIRED:

1.       Necessary information and/or documents are needed to be submitted online through these forms stated above are:

2.       Memorandum of Association (MoA) & Article of Association (AoA) with brief details of the Company Name, Capital, Registered Office signed by all the subscribers or promoters.

3.       A duly signed declaration that has to be given by an advocate, Chartered Accountant, Cost Accountant or Company Secretary in Practice.

4.       An affidavit in form INC-9 which is a declaration by subscribers and first directors which state no- conviction of any offense and/or they are not found guilty of any fraud/ misfeasance/or any breach of duty.

5.       Address of its registered office where it has to be situated

6.       Complete details of each subscribers and first directors such as Full Name, Fathers Name, DIN number (If already allotted to them), Date of Birth, Present Address, Permanent Address along with Address proof such as Electricity Bill, Bank Statement, or any Mobile bill (Any One amongst these three), and Identity Proof such as Voter ID, Passport or Driving License (Any One amongst these three).

7.       If any of the directors already hold directorship in any other company apart from the Proposed Company in which being appointed, such interest in other entities has to be attached as a declaration.

♦ Section 12 of Companies Act, 2013:- REGISTERED OFFICE OF THE COMPANY

1.       If at the time of incorporating a Company no proof of registered office such as Rent agreement or owned registry is attached then a newly registered Company shall within 30 (Thirty) days of its registration and receiving its Company Identification Number (CIN) No. by registrar shall furnish the verification of its registered office to registrar in form INC- 22. Not required if the company has furnished the details of the registered office in the incorporation SPICe Forms.

2.       Also, the company shall have its registered office situated at such a place for receiving any form of legal and/or corporate documents and acknowledgments within 15 days of its incorporation.

3.       Section 12 states that every company shall paint or affix the name of the company and address of its registered office on the outside of an office in one of the general language or the most widely used language of the particular state in which registered office is situated. For Example, a Registered office in Kolkata should be affixed with Bengali.

4.       Any change in registered office after incorporation shall be intimated to the registrar within 15 days of such change.

5.       In case of any default is made in complying the above-stated provisions, company and officer in charge shall be liable for a penalty of one thousand rupees for every day of continued default not exceeding one lakh rupees.

♦ Section 152 of Companies Act, 2013:- APPOINTMENT OF DIRECTORS

1.       The directors named in the Memorandum as a subscriber of the Company are deemed to be the first directors of the Company until and unless the contrary is referred in an article to the provisions for the appointment of first directors.

2.       For being appointed as a director in a Company, DIN is mandatory.  

3.       Consent of directors to act as a director is mandatory at the time of appointment.

♦ Section 153 of Companies Act, 2013:- APPLICATION FOR THE ALLOTMENT OF DIRECTOR IDENTIFICATION NUMBER (DIN)

Every director who intends to be appointed as a director in any Company is required to first obtain unique Director Identification Number (DIN) from Registrar of Companies.

 For allotment of DIN, online application is made to the Central Government in the form of DIR-3 with necessary documents properly scanned as an attachment. Following documents are required to be submitted:

1.       Passport size Photograph

2.       Identity Proof

3.       Address Proof

Provided, in case proposed directors don’t have DIN number and it’s their first company as a director which is being incorporated, those directors can apply for DIN in Form No. INC-32 (SPICe) at the time of the Incorporation of a Company directly. Maximum three directors can apply for DIN through SPICe forms.

  

As per RULE 12B directors are required to file e-form ACTIVE for all the companies with the date of Incorporation before 31.12.2017, failing which DIN allotted shall be marked as “Director of ACTIVE non-compliant company”

STEP-BY STEP PROCESS FOR APPLYING ONLINE FOR INCORPORATING PRIVATE LIMITED COMPANY

1.       Rule 9 of Companies(Incorporation) Rule, 2014: Reservation Of Name

2.       The first and foremost step for the incorporation of a Private Limited Company is started by applying a suitable name for the Company. Name can be applied online in such form accompanied by such fees as may be prescribed. Any name as proposed by directors and/or promoter should be checked online through MCA portal for its availability. A company is not allowed to be registered with the name:

3.       Which too nearly resemble or is similar to the name already registered as a Company, LLP or registered under Trademark Act.

4.       Such words or symbols which are prohibited by Central Government from time to time

5.       Name can be applied online through web service available at www.mca.gov.in by using Reserve Unique Name (RUN) service by signing in through workspace service.

6.       After receipt of an application by the registrar, if all the information and documents furnished are correct and accurate, the registrar may accept an application and reserve a name for 60 days. That means after the name is being approved, the Name Approval Letter is allotted to the applicant with name reserved for 60 days.

7.       If the name is not as per the condition stated above, it can be rejected by the registrar giving two chances for re-applying the name i.e., ‘Resubmission of a new name’ that has to be done within the time prescribed.

8.       If after the reservation of name, it is found that applicant furnishes wrong or incorrect information, such reserved name :

9.       If Company is not Incorporated: reserved name will be canceled

1      If Company is incorporated: as per the further orders of Registrar.

♦ Rule 12 of Companies (Incorporation) Rule, 2014: Application for Incorporation

Further after name approval, the next step is to apply for registration of a company. Application for incorporation has to be made online through the MCA portal using three linked forms with the necessary attached documents stated above. It’s a simplified method for incorporating a company electronically (SPICe):

1.       Form INC-32 (SPICe)

2.       Form INC-33 (SPICe MoA)

3.       Form INC-32 (SPICe AoA)

4.       FORM AGILE

♦ Rule 13 of Companies (Incorporation) Rule, 2014: MoA and AoA

1.       MoA & AoA should be signed by each subscriber with full details such as name, address, occupation. In case of illiterate same should be affixed by thumb impression.

2.     

            In the case of subscribers being Body Corporate, the same shall be signed by the director/officer in charge duly authorized on behalf of Body Corporate.

3.      

            Memorandum of the Company shall be as per the format specified in Table A, B, C, D, E of Schedule I as per its category of the Private Company.

4.      

            Article of the Company shall be as per the format specified in Table F, G, H, I, J of Schedule I as per its category of the Private Company.

♦ Rule 14 of Companies (Incorporation) Rule, 2014: Professional Declaration

 Declaration by Advocate, Chartered Accountant, Cost Accountant or Company Secretary in Practice should be given in Form-8.

♦ Rule 15 of Companies (Incorporation) Rule, 2014: Subscribers and first Directors Declaration

 Declaration by each subscriber and first directors shall be given in Form-9 stating that they have not convicted any offense and/or they are not guilty of any fraud/ misfeasance/or any breach of duty.

♦ Rule 18 of Companies (Incorporation) Rule, 2014: Certificate of Incorporation

 On and from the date of receipt of the application, Registrar based on information and documents provided will scrutinize the forms. After that registrar will provide a Certificate of Incorporation (CoI) if all the necessary details are accurate.

 COI shall mention the Date of Incorporation as well as Permanent Account Number (PAN).

 After the incorporation company is expected to keep and maintain copies of all the necessary documents in a registered office.

NEW SECTION-10 (DECLARATION BEFORE COMMENCEMENT OF BUSINESS)

Companies incorporated after the commencement of companies (amendment) ordinance, 2018 and having a share capital has to file form INC-20A online for the verification of registered office. This section says those companies incorporated on or after the 2nd day of November 2018 (02.11.2018) has to file a declaration by its directors within one eighty days (180) days of incorporation in Form- INC-20A.

·         This declaration is filed to obtain a certificate of commencement of business.

·         Bank Statement having all credit entries has to be attached to the form as a supporting document.

·         If there is any default in filing this form within due date, the following penalty is revealed

·         Company: Rs.50,000/-

·         Director in default: Rs. 10,000/- per day up to Rs.1,00,000/-

      

      

      CS Annu Sharma is a Commerce Graduate and an Associate Member of the Institute of Company Secretaries of India (ICSI). She has cumulative experience of more than 3 years with Listed Company, CA and CS firms. She authored various articles on the topics of Corporate Laws, Securities Laws, DGFT, Income Tax, Start-ups among other. Articles authored by her are published on prominent Professional Websites. 

c   CONTACT: 7021848742  OR MAIL @ csannusharma123@gmail.com