Companies(Accounts) Second Amendment Rules, 2015
4 September 2015

MCA has notified Companies(Accounts) Second Amendment Rules, 2015 on 04/09/2015. The highlights are: 1. Form AOC-4 and AOC-4 CFS has been amended for certification by CS/CA/ Cost Accountant. 2. Indian Accounting Standards shall mean Accounting Standards referred to in Rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015 3. Rule 8(3) regarding Conservation of energy, Technology Absorption, Forex Earnings and Outgo not to apply to govt. Co. engaged in producing defence equipments. http://www.mca.gov.in/Ministry/pdf/Rules_09072015.pdf


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