Under the Companies Act 2013, the 'Independent Directors' must hold a special training. If an independent director fails to attend the training, what is the consequence? MCQ with Answer and Explanation

Under the Companies Act 2013, the 'Independent Directors' must hold a special training. If an independent director fails to attend the training, what is the consequence?
A. His appointment is rendered void, and he cannot be appointed as an independent director
B. He is fined ₹50,000
C. No consequence, as training is optional
D. He is automatically removed from the board
Answer: Option A
Solution (By JKSSB Mock Tests)
As per the Companies (Appointment and Qualification of Directors) Rules, if a person selected as an independent director fails to undergo the prescribed training, their appointment becomes void, and they are ineligible for appointment as an independent director.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Stratified Sampling' in audit:
A. Divides the population into homogeneous subgroups and selects samples from each
B. Selects items randomly
C. Selects all high-value items
D. Ignores low-value items

Correct Answer: Option A


Explanation:
Stratification improves audit efficiency by grouping items with similar characteristics.

Question #2
Which of the following is shown on the credit side of Trading Account?
A. Wages
B. Opening stock
C. Purchases
D. Sales

Correct Answer: Option D


Explanation:
Sales (net) appears on the credit side of Trading Account. Opening stock, purchases, wages appear on debit side.

Question #3
The 'Full Disclosure Principle' requires:
A. Disclosure of only profits
B. Disclosure of all material information in financial statements
C. Disclosure of only assets
D. No disclosure

Correct Answer: Option B


Explanation:
Full disclosure means all significant information should be reported in financial statements and notes.