CSR applies for FY 2026-27 if FY 2025-26 net worth, turnover or net profit crossed ₹500 crore, ₹1,000 crore or ₹5 crore. The spend is 2% of the three-year average Section 198 profit, after two exclusions. Here is the whole sum, worked through.
NFRA's sixth Auditor–Audit Committee note sets out six going-concern situations and the audit report outcome each one produces, plus 35 questions audit committees should be ready to put to their statutory auditor. The row that decides qualified versus adverse is the adequacy of the disclosure, not the accounting conclusion.
Any company with a 31 March 2026 year-end that neither held its AGM by 30 September 2026 nor holds an ROC extension order has been in default since 1 October. What the Registrar can still do, what Section 99 costs per day, and why a company-law extension does nothing for your SEBI filings.
