Prospectus: A prospectus is an invitation to the public to purchase shares or debenture of a c…
Use of common seal: The common seal of the company shall not be affixed to any instrument exc…
Pr-incorporation contract: A company cannot be bound by a contract which was made on its be…
Certificate of commencement of business: (Section 150) A company (Public Limited) shall not comm…
Special notice shall be required for a resolution at an annual general meeting appointing as audit…
Every company shall appoint an auditor or auditors to hold office from the conclusion of annual ge…
Where the directors decided to increase the subscribed capital of the company by issue of further …
Reduction of share capital: As contained in section 59 of the companies Act 1994, any company li…
Following rules relates to the issuance of shares at a Discount: 1.It should be an existing comp…
The writing off of preliminary expenses is the discretion of the company. The company may amortize…
Power of company to pay interest out of capital Power of company to pay interest out of capital …
Members' voluntary winding up: When the company is solvent and is able to pay its debts in ful…
Meaning of the term "ultra Vires": Any transaction, activity or business done by the C…
(1) An allotment made by a company to an applicant shall be voidable at the instance of the applic…
If at any time the number of members of a company is reduced, in the case of a private company, be…
Objective Clause: Objective clause is one of the important elements of Memorandum of Associa…
If the company fails to pay interest or principal on the due date or fails to comply with any of t…
Section 235 of Companies Act states that 1. In the event of a company being wound up, every pr…
Remedies available to the shareholders for untrue statement in the prospectus: In case of untrue…
The managing director is a director who is “entrusted with any substantial power of Management” …
The books of account and other books and papers of every company shall be open to inspection durin…
Books: Statutory Books: The companies Act requires every company to keep the following books: …
(1) Every foreign company shall, in every calendar year- (a) make out a balance sheet and profit…
Reduction of share capital The power to reduce capital must be given by the articles. If no su…
Section 241 states the following circumstances under which a company may be wound up by the Court:…
The mortgages and charges those are required to be registered compulsorily with the Registrar of J…
A general meeting shall be held (within eighteen months from the date of its incorporation and the…
Disqualifications of directors as per section 94 of the Companies Act 1994: (1) A person shall…
Formation of a Company: 2 (two) or more persons (not more than 50) and 7 or more persons (unlimi…
As per section 106 of the Companies Act 1994 – (1) The company may be extraordinary resolution r…
There are the following rules as per the Companies Act 1994 dealing with the appointment of audito…
If default is made in holding annual general meeting of the company in accordance with section 81, …
(1) Where a company having a share capital, has increased its share capital, beyond the registered…
Prospectus:- A prospectus is an invitation to the public to purchase shares or debenture of a c…
The differences between the Memorandum and Article of Association are as follows:
The memorandum of association is the charter /constitution of the company. It is the written docum…
According to section 232- 1. A public company, having not more than fifty members at the time of…
Holding Company:- When a company acquires controlling interest in the affairs of another company…
A company in ordinary non-technical sense however, means an association for attaining some common …
When a company which is incorporated outside Bangladesh but establishes business in Bangladesh wit…
Petition for winding up by the Registrar: Under the following grounds as contained in Sectio…
(1) Any member or debenture holder of a company may either individually or jointly bring to the no…
Directors are trustee and agent of the Company Directors are trustees as well as agents of the C…
Every subscriber of the memorandum of company shall be deemed to have agreed to become a member o…
ISA 200: OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR Download Link: ISA 210: AGREEIN…
A fixed charge is one which creates legal interest of a specific property of the company or all th…
Subject to the provisions of this Act and to the conditions contained in its memorandum, a company…
A company cannot be bound by a contract which was made on its behalf by any Person (including a pro…
A public company, having a share capital and issuing a prospectus, cannot commence business until t…
The certificate issued by the registrar after a company is registered is called the Certificate of …
List of International Accounting Standards (IAS): 1. IAS 1 Presentation of Financial Statements …