ICAI Handbook on Key Compliances and Exemptions under Companies Act, 2013

The Institute of Chartered Accountants of India (ICAI) recently released a handbook called Key Compliance and Exemptions for Private Limited Companies under the Companies Act, 2013, on February 6, 2026.

This handbook includes all major legal compliances, exemptions, and procedures that apply to private limited companies.

Private limited companies often face practical difficulties in meeting all their legal and regulatory requirements on time and in the correct manner. Because the rules are complex and information is often spread across many different sources, companies may sometimes feel unsure about what requirements apply to them. This can lead to unintentional non-compliance or heavy reliance on scattered information.

This handbook aims to clear the confusion. It serves as a practical, user-friendly, and comprehensive reference guide on statutory compliance. It is useful for professionals, company directors, compliance officers, members of the profession, and other stakeholders who deal with the regulatory and governance requirements of private limited companies.

This handbook is divided into eight chapters, starting from the introduction, incorporation, and commencement, key compliances, and more. The information is organised in a clear and structured way so that readers can easily understand the governance and compliance responsibilities of such companies.