23 Jul 2025
Partner: Apeksha Mattoo, Counsel: Rina Goyal, Senior Associate: Mansi Mantoo
The Ministry of Corporate Affairs (MCA) has notified the Companies (Accounts) Second Amendment Rules, 2025 (Amendment Rules), which became effective from 14 July 2025. The Amendment Rules introduce significant changes to the compliance and reporting landscape related to financial statement filings under the Companies Act, 2013. They also enhance employer accountability by mandating certain additional compliances in relation to sexual harassment and maternity benefit matters.
One of the most notable changes is the requirement for companies to provide additional disclosures on sexual harassment complaints in their board reports. Companies must now report the number of sexual harassment complaints received, disposed of, and pending for more than 90 days during the year. This shift from merely confirming compliance with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH Act), to providing specific data aims to ensure better implementation of the POSH Act and address the concerns raised by the Supreme Court in Aureliano Fernandes v State of Goa and Ors.
If you require any further information about the material contained in this newsletter, please get in touch with your Trilegal relationship partner or send an email to alerts@trilegal.com. The contents of this newsletter are intended for informational purposes only and are not in the nature of a legal opinion. Readers are encouraged to seek legal counsel prior to acting upon any of the information provided herein.
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