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India · Financial Statements

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  • india-financial-statementsBuilt by Michael Cutajar and the OpenAccountants team

    Use this Guide when preparing, reviewing or filing the annual financial statements of an Indian company under the Companies Act 2013. Trigger on "financial statements India", "MCA filing", "AOC-4", "AOC-4 XBRL", "Schedule III", "Ind AS", "Indian Accounting Standards", "Companies Act 2013", "CARO", "statutory audit India", "ROC filing", "small company India", "OPC", "internal audit section 138", "auditor rotation" or "balance sheet format India". Covers which framework applies (Ind AS or AS), the small company and OPC reliefs, the statements and Schedule III outlines, CARO (2020), internal audit, and filing the accounts and annual return with the Registrar. For company formation use india-formation; for payroll and gratuity use india-payroll.

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