Balance sheets of all companies who carry out the filing are available for public inspection.
In the following cases the registrars routinely scrutinize balance sheets-
- Of companies against whom there are complaints,
- Of companies which have raised money from the public through public issue of shares/debentures etc.,
- In cases where the auditors have qualified the report,
- Default in payment of matured deposits and debentures,
- References received from other regulatory authorities pointing out violations.
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