New concepts introduced by Companies Act,2013-Accounts & Audit

New provisions/concepts introduced by the Companies Act,2013 on Accounts (Chapter IX-Sections 128 to 138) and Audit and Auditors(Chapter X-Sections 139 to 148)
Are you prepared on these new concepts/provisions introduced by the Companies Act,2013?
Accounts of Companies(Chapter IX)
(i)Electronic books of account[2nd proviso to section 128(1)]
http://advancedauditingandprofessionalethics.blogspot.in/2014/11/books-of-accopunt-in-electronic-mode.html

(ii)Consolidated Financial statements[Section 129(3) to (5)] made compulsory for holding company
 http://advancedauditingandprofessionalethics.blogspot.in/2014/11/consolidated-financial-statements-quick.html

(iii)Corporate Social Responsibility[Section 135]

(iv)Internal audit made compulsory for certain classes of companies[Section 138]
 http://advancedauditingandprofessionalethics.blogspot.in/2014/11/consolidated-financial-statements-quick.html
http://advancedauditingandprofessionalethics.blogspot.in/2014/11/practical-problems-of-advanced-auditing.html

Audit and Auditors(Chapter X)
(v)Compulsory rotation of auditors for listed companies and other prescribed classes of companies[Section 139(2)]

(vi)Auditor to file statement in prescribed form with ROC in case he resigns[Section 140(2)/(3)]
 http://advancedauditingandprofessionalethics.blogspot.in/2014/11/resignation-of-auditors-quick-reviser.html

(vii)Power of National Company Law Tribunal to remove auditor in case he colludes with management[Section 140(5)]

(viii)Mandatory compliance by auditor with auditing standards[Sections 143(9)/(10)]

(ix)Duty of auditor to report fraud to Central Government[Section 143(12)]

(x)Auditor not to render certain services [Section 144]
(xi)Auditors to attend general meetings[Section 146]