Question: regulatory provisions of accounting in indian companies act
Answer: One Person Companies ( OPC ) sec 2 ( 62 ) Women Directors ( second proviso to sec 149 ( 1 ) or 149 subsection read with rule 3 of companies ( appointment and qualifications of directors rules , 2014 ) Corporate Social Responsibility Registered Valuers Rotation of Auditors Class Action Dormant Company sec 455 ( 1 ) Fast Track Mergers Serious Fraud Investigation Office