| 1 Short Title and Commencement – The Companies (Accounts) Rules, 2014 |
| 2 Definitions – The Companies (Accounts) Rules, 2014 |
| 2A Notice of Address at Which Books of Account are to be Maintained |
| 3 Manner of Books of Account to be Kept in Electronic Mode |
| 4 Conditions Regarding Maintenance and Inspection of Certain Financial Information by Directors |
| 4A Forms and Items Contanied in Financial Statements |
| 5 Form of Statement Containing Salient Features of Financial Statements of Subsidiaries |
| 6 Manner of Consolidation of Accounts |
| 7 Transitional Provisions with Respect to Accounting Standards |
| 8 Matters to be Included in Board’s Report |
| 8A Matters to be included in Board’s Report for One Person Company and Small Company |
| 9 Disclosures About CSR Policy |
| 10 Statement Containing Salient Features of Financial Statements |
| 11 Manner of Circulation of Financial Statements in Certain Cases |
| 12 Filing of Financial Statements and Fees to be Paid Thereon |
| 13 Companies Required to Appoint Internal Auditor |
| Annexure |