Amendments to Companies Accounts Rules: The key amendments relates to enhanced disclosures in Board Report to include reporting on sexual harassment cases and statement on maternity benefit cases. The new e-Forms for key extracts i.e. Board Report, Auditors Report (Standalone) and Auditors Report (Consolidated) have been introduced. It has formally substituted e-Forms i.e. Form AOC-1 (Statement containing salient features of the financial statement of Subsidiaries/associate companies/ joint ventures), AOC-2 (Form for disclosure of particulars of contracts/arrangements) , AOC-4 (Form for filing financial statement and other documents with the Registrar) , AOC-4 CFS (Form for filing consolidated financial statements and other documents with the Registrar), AOC-4-NBFC (Ind AS) (Form for filing financial statement and other documents with the Registrar) , AOC-4 CFS NBFC (Ind AS) (Form for filing consolidated financial statement and other documents with the Registrar), CSR-2 (Reporting on Corporate Social Responsibility (CSR)), Extract of Board Report, Extract of Auditor‘s Report (Standalone) and Extract of Auditor‘s Report (Consolidated) and references from ‘Form’ to ‘e-Form’.