Audit ka Bojh Halka Hoga? (Easing Audit Rules)
India mein ab chote businesses ke liye audit ki requirements kaafi kam ho sakti hain. Naye Companies (Amendment) Bill, 2026 mein ek naya section, Section 139(12), add karne ka proposal hai. Isse government ko power milegi ki woh kuch companies ko mandatory auditor appoint karne se chhoot de sake.
'Small Company' Ki Definition Mein Badhotri (Broadening the 'Small Company' Definition)
Ye relief 'small company' ki definition ko expand karne se judi hui hai. Plan hai ki paid-up capital ka limit ₹10 Cr se badha kar ₹20 Cr kar diya jaye, aur turnover limit ₹100 Cr se badha kar ₹200 Cr kar diya jaye. Isse zyaada companies simplified compliance measures ke under aa jayengi.
Experts Ne Kaha - Rules Clear Ho Aur Safeguards Bhi Ho (Experts Call for Clear Rules and Safeguards)
Zubin Billimoria, jo Bombay Chartered Accountants Society ke President hain, unka kehna hai ki eligibility criteria bilkul clear hone chahiye. Unhone yeh bhi kaha ki abhi yeh saaf nahi hai ki 'small company' ki badhi hui limits seedha audit exemption par lagoo hongi ya phir alag se kam limits rakhi jayengi. Unka suggestion hai ki exemptions unlisted private firms par focus honi chahiye, aur listed debt, public deposits, ya regulated industries wali companies ko isse bahar rakha jaye.
Benefits Aur Alternative Oversight (Benefits and Alternative Oversight)
Mandatory audits se choti companies ko free karne ke kai fayde hain, jaise compliance cost kam hona aur administrative burden ghatna. Yeh kuch relaxations toh pehle se hi small companies ke liye maujood hain. Experts yeh bhi suggest kar rahe hain ki ek director aur ek qualified accountant dwara self-certified financial statements ko consider kiya ja sakta hai, jisme regulators ke paas power rahegi ki woh review kar sakein aur zarurat padne par exemptions ko cancel kar sakein.