WikiMCA
Finance, audit, CSR

Money the ROC wants to see

Deposits, MSME delay, audit appointment, and the CSR test. Loans to directors are a prohibition, not a form.

CSR on this profile

Does not apply

None of the three preceding-year tests is met on the figures entered.

Open the CSR calculator
  • DPT-3

    30 June. Deposits and amounts that are not deposits.

  • MSME-1

    31 October and 30 April, only for micro and small suppliers unpaid beyond 45 days.

  • Section 185

    Loans, guarantees and security to directors and the persons named in the section. The exceptions are narrow.

  • Section 186

    Ceiling on loans and investments, then a special resolution. Keep the register.

  • CSR-2

    Report of spend and unspent amounts, filed with the financial statements when section 135 applies.

  • Auditor

    First appointment, the five-year term, ADT-1, and a resignation. Cost audit and CARO are not the same form.

  • Registers

    Members, directors, charges and contracts. Kept at the office. Not a bundle uploaded to the ROC.