MCA Vide Notification No. GSR.803(E) on 22nd October, 2019 issued Companies (Accounts) Amendment Rules, 2019 which will come into force from 01st December, 2019 to further amend Companies (Accounts) Rules, 2014 wherein:-
In Rule8(5) after clause (iii), the following is inserted-
(iiia) a statement regarding opinion of the board with regard to integrity, expertise & experience(including the proficiency) of the independent director appointed during the year.
The said Notification can be accessed through the following link:MCA_Notif_GSR803(E)_22102019_Co.AccountsAmdmntRules