Under the Companies Act 2013, the 'Serious Fraud Investigation Office' (SFIO) is empowered to investigate frauds that are: MCQ with Answer and Explanation

Under the Companies Act 2013, the 'Serious Fraud Investigation Office' (SFIO) is empowered to investigate frauds that are:
A. Involving public interest
B. Above ₹10 Crores or involving public interest
C. Only related to listed companies
D. Of any amount
Answer: Option B
Solution (By JKSSB Mock Tests)
As per the Companies Act and related notifications, the SFIO (now often operating under the EBOW) investigates cases involving ₹10 Crores or more, or cases that involve public interest, or affect multiple states.

Discuss this Question (0)

No comments yet. Be the first to start the discussion!

Practice More Accountancy and Book Keeping Questions

Question #1
Government accounting in India primarily follows which system of accounting for its core budgets?
A. Mercantile Basis
B. Accrual Basis
C. Cash Basis
D. Target Costing

Correct Answer: Option C


Explanation:
Historically, Indian government accounting is primarily cash-based, tracking the actual flow of funds into and out of government treasuries.

Question #2
A firm's break-even point is 4,000 units. The variable cost per unit is ₹20, and the fixed cost is ₹40,000. What is the selling price per unit?
A. ₹25
B. ₹40
C. ₹35
D. ₹30

Correct Answer: Option D


Explanation:
At BEP, Total Contribution = Fixed Costs. Contribution per unit = Fixed Cost / BEP units = 40,000 / 4,000 = ₹10. Selling Price = Variable Cost + Contribution = 20 + 10 = ₹30.

Question #3
The policies and procedures adopted by management to assist in achieving orderly and efficient conduct of business is known as:
A. Vouching
B. Continuous Audit
C. Internal Control
D. Statutory Audit

Correct Answer: Option C


Explanation:
Internal control is the system designed by management to safeguard assets, ensure accurate records, and promote operational efficiency.