Maintenance of Statutory Records & Registers
Under the Companies Act, 2013
Under the Companies Act, 2013, every company is required to maintain prescribed statutory records and registers as evidence of corporate governance, ownership, and regulatory compliance.
Proper maintenance of these records is critical for statutory audits, due diligence, regulatory inspections, funding activities, and corporate restructuring.
At CA Sowmya G & Associates, we ensure that all statutory registers and records—including financial and asset-related registers—are accurately maintained, periodically updated, and fully compliant with legal and regulatory requirements.
Key Statutory Records & Registers Maintained
Register of Members & Shareholding Records
Accurate tracking of shareholding patterns, allotments, transfers, and ownership history.
Register of Directors & Key Managerial Personnel (KMP)
Maintenance of director details, DIN status, appointments, cessations, and statutory disclosures.
Register of Charges
Recording and monitoring of charges created, modified, or satisfied on company assets.
Register of Contracts & Related Party Transactions
Documentation of contracts, arrangements, and related party transactions under Sections 184 and 188.
Register of Loans, Investments & Guarantees
Maintenance of disclosures under Section 186 for inter-corporate transactions.
Fixed Assets Register (FAR)
Detailed tracking of company assets including cost, capitalization date, location, depreciation, impairment, and disposals—ensuring alignment with financial statements, audit requirements, and tax records.
Minutes Books & Meeting Records
Proper maintenance of Board Meeting, Committee Meeting, and General Meeting minutes.
Statutory Forms & Filing Records
Organized preservation of ROC filings, approvals, resolutions, and compliance documentation.
Our Compliance Approach
Regular Updates
Based on corporate, financial, and asset-related events
Reconciliation
With financial statements, ROC filings, and audit records
Digital & Physical Support
Digital and physical record maintenance support
Audit Readiness
Audit, inspection, and due diligence readiness at all times
Governance Advisory
Advisory on statutory retention periods and governance best practices
Why Proper Record Maintenance Matters
Critical for statutory audits and regulatory inspections
Essential for due diligence during funding and M&A activities
Evidence of good corporate governance and ownership clarity
Facilitates smooth corporate restructuring and compliance reporting
Reduces risk of penalties and regulatory non-compliance
Our Expertise
Comprehensive understanding of Companies Act requirements
Experience with both digital and physical record systems
Regular reconciliation with ROC filings and financial statements
Audit-ready documentation maintained at all times
Advisory on best practices and retention requirements
With CA Sowmya G & Associates, your statutory records are structured, compliant, and audit-ready, strengthening corporate governance and ensuring seamless regulatory compliance.