In this session of Voices on Reporting webinar, we covered key financial reporting and regulatory matters that are expected to be relevant for stakeholders for the quarter ended 31 March 2021 and certain important updates relevant for financial year 2021-22.
Some of the updates that were discussed are as follows:
- Amendments to Corporate Social Responsibility (CSR) provisions under the 2013 Act
- The Companies (Amendment) Act, 2020 and consequent amendments to Rules and Schedules to the 2013 Act
- Additional reporting in an auditor’s report and additional disclosures in board’s report
- Maintenance of books of account in electronic mode
- Other regulatory updates
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