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September 2011

Suggested methodology for obtaining audit evidence while reporting default of Directors u/s. 274(1)(g) available online.

By Sejal Vasa, Company Secretary
Reading Time 1 mins
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The MCA has enabled the viewing of companies in which a person is/was a director by using the DIN or details such as full name of the Director (as given in DIN), father’s last name and date of birth. The list shows the default, if any, of the companies in filing the Annual return and Balance Sheet which is one of the requirements u/s. 274(1)(g). The facility is available after logging in on the MCA portal using your user name and password under the head ‘Services’ — in the ‘Companies in which a person is/was a director’.

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