Transcription of Guidance Note - ICSI
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Guidance Note - ICSI
Guidance Note on Report of the Board of Directors(ii)MAY 2019 Price : Rs. 200/- (Excluding postage) THE INSTITUTE OF COMPANY SECRETARIES OF INDIAAll rights reserved. No part of this publication may be translated or copied in any form or by any means without the prior written permission of The Institute of Company Secretaries of IndiaPublished by :THE INSTITUTE OF COMPANY SECRETARIES OF INDIAICSI House, 22, Institutional Area, Lodi Road, New Delhi 110 003 Phones : 011-4534 1000, 4150 4444 Fax +91-11-2462 6727 E-mail Website (iii)PREFACEThe Board s Report is an important means of communication by the Board of Directors of a company with its stakeholders.
This Guidance Note sets out the explanations, procedures and practical aspects in respect of the provisions contained in SS-4 to facilitate compliance thereof by the stakeholders. INTRODUCTION The Companies Act, 2013, requires the Board of Directors of every company to attach its report to the financial statements to be laid before the members
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