Interactive Tool • Companies Act 2013 Scale-Up Screener

Scale-Up Corporate Compliance & Statutory Threshold Screener

Evaluate exact corporate compliance triggers under the Companies Act, 2013 as your enterprise scales: screen applicability for Internal Audit (§ 138), Corporate Social Responsibility (§ 135), Whole-time Company Secretary (Rule 8A), KMP CFO (§ 203), Auditor Rotation (§ 139(2)), and Secretarial Audit (§ 204).

Related Tools & Manuals: Section 43B(h) MSME Tax Regime Comparator Scale-Up Compliance Guide ROC Practice Desk
Legal constitution under Companies Act 2013
Equity plus preference paid-up capital
Gross turnover in preceding FY
Peak bank/PFI borrowings during preceding FY
Net profit calculated under Section 198
Governs Section 148 Cost Audit rules

Statutory Applicability Assessment

Instant diagnostic breakdown under Companies Act, 2013 & allied MCA Rules.

6 Obligations Triggered
Section 138 • Rule 13

Internal Audit Applicability

Mandatory

Statutory Rule: CA/CWA appointment by Board. Barred for existing Statutory Auditor under Section 144(a).
Section 135 • CSR Rules

Corporate Social Responsibility (CSR)

Mandatory

Mandatory Annual Spend (2%): ₹12.0 Lakhs. Transfer unspent to escrow within 30 days.
Section 203 • Rule 8A

Whole-Time Company Secretary (CS)

Mandatory

Mandatory Rule: Applies to private companies with capital ≥ ₹10 Cr. Vacancy must be filled within 6 months.
Section 203 • Rule 8

Whole-Time Chief Financial Officer (CFO)

Discretionary

Mandatory Rule: Mandatory for all listed companies and unlisted public companies with capital ≥ ₹10 Cr.
Section 204 • Rule 9

Secretarial Audit (Form MR-3)

Exempt

Mandatory Rule: Mandatory if public (Capital ≥ ₹50 Cr or Turnover ≥ ₹250 Cr) or any company with bank borrowings ≥ ₹100 Cr.
Section 139(2) • Rule 5

Statutory Auditor Rotation

Mandatory

Tenure Limits: Max 10 consecutive years for audit firms with mandatory 5-year cooling-off period.
Sections 149, 177 • 178

Audit Committee & Independent Directors

Exempt

Mandatory Rule: Public companies with Capital ≥ ₹10 Cr, Turnover ≥ ₹100 Cr, or Debt ≥ ₹50 Cr must form Audit Committee and NRC.
Rule 9B • PAS Rules

Mandatory Dematerialization of Securities

Mandatory

Mandatory Rule: All non-small private and public companies must obtain ISIN and facilitate demat conversion for all shareholders.
Corporate Governance Desk

Initiate Scale-Up Compliance Audit

Consult with Senior Corporate Law Partners regarding Section 138 internal audit scoping, CSR-2 compliance, or KMP board governance.

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ICAI Code of Ethics Pull-Model Statutory Notice The compliance calculations and threshold evaluations generated by this tool are designed exclusively for educational, informational, and preliminary statutory diagnostic purposes under the Companies Act, 2013 and allied MCA Rules.