Statutory records gap assessment
A single format from the Corporate Records Remediation pack. ss.85, 88, 90, 118, 128, 170, 186, 189, Companies Act 2013 · SS-1 and SS-2 · MCA21 filings · FEMA 395/2019-RB.
- 17 pages
- 519
- Word, PDF and Excel
- 30 October 2026
- 30 October 2026
What it covers
- 1Statutory records gap assessmentss.85, 88, 90, 118, 128, 170, 186, 189, Companies Act 2013 · SS-1 and SS-2 · MCA21 filings · FEMA 395/2019-RB
Not included
What you will still need outside this format:
- The register layouts themselves: use Register Formats (FV01-E3) and The Register of Members and the Securities Registers (FV02-C3).
- Duplicate and renewed share certificates, transfers and demat: FV02-C2, FV01-F12B, FV02-D1 and FV02-C5.
- The reply to a notice of adjudication and the appeal to the Regional Director: Section 454 Adjudication (FV01-I3).
- The text of a compounding application under section 441, a condonation petition in CHG-8, or an NCLT application under section 59.
- FEMA late submission fee and compounding papers: FV08-M2 and FV08-M3.
- The accounting work of rebuilding the books, any re-audit, and the revision of filed financial statements under section 131.
- MCA fees, additional fees, penalties and compounding amounts, and stamp duty on instruments of transfer and new certificates.
- A professional opinion on whether past allotments, loans, transfers or related party transactions were validly made.
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Working paper · [Name of the company] · CIN [CIN]
STATUTORY RECORDS GAP ASSESSMENT
Prepared by: [Name of the company secretary or professional] · Date of the assessment: [Date of the assessment]
Reviewed by: [Name of the reviewer] · Engagement or file reference: [File reference]
This working paper lists every record the Company must keep under the Companies Act 2013, the Secretarial Standards, the MCA21 filing calendar, FEMA (where there is foreign investment) and section 128, and records, for each, whether it is available, where it is, what it can be rebuilt from, and who will do what by when. It is the first document on the file when a company's records are incomplete, have been lost, or were never kept, and it feeds the records index (format 2), the corrective action tracker (format 3) and the Board resolution on the loss of records (format 4).