K H Haria & AssociatesChartered Accountants

Private-company annual compliance: records to close before filing

A year-end corporate secretarial and financial record checklist for private companies.

Reconcile before forms are prepared

Statutory filings should agree with the books, register of members, share-capital records, director information, bank records and the financial statements. Differences are easier to correct before forms and attachments are finalised.

Closing records

  • Board and general-meeting minutes
  • Register of members and share transfers
  • Director and beneficial-ownership declarations
  • Related-party and loan registers
  • MSME creditor identification
  • Deposits and outstanding-money review
  • Auditor appointment and resignation records
  • Signed financial statements and Board's report

Create an evidence folder

Store signed documents, challans, acknowledgements and final filed forms together. The folder should distinguish drafts from executed documents and preserve the version actually approved by the Board and members.

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