Ch 5 · Ethics & Corporate Governance in Practice

5 concept points · 0 formulas · 4 exam-critical points.

📘 Core concepts

• 1Corporate Governance — board structure, audit committee, independent directors.
• 2SEBI LODR — Listing Obligations & Disclosure Requirements for listed entities.
• 3Sec 177/178 Companies Act — Audit Committee, Nomination & Remuneration Committee.
• 4ICAI Code of Ethics — independence threats during multi-disciplinary engagements.
• 5Whistleblower mechanism + vigil mechanism — Sec 177(9).