The object clause of Vikram Engineering Ltd. was changed in year 2016-17. The company had made an initial public offer in the year 2015-16. Enumerate the list of documents to be checked in this regard while conducting se

When conducting a Secretarial Audit for 2016-17, given that Vikram Engineering Ltd. changed its object clause in 2016-17 and had an IPO in 2015-16, the following indicative list of documents should be checked for the alteration of the object clause of the Memorandum of Association: Notice Convening General Meeting: With the relevant explanatory statement. Minutes of General Meeting: Where the special resolution for altering the object clause was passed. Annual Return: For the relevant financial years. Financial Statement: For the relevant financial years. Return of Deposits: If applicable. Advertisement for Change in Objects: Proof of advertisement, if required by law. Memorandum of Association: The amended Memorandum of Association. Articles of Association: The Articles of Association. Special Consideration for IPO Companies: Where the company has raised money from the public through a prospectus and has any unutilised amount out of the money so raised, it shall not change the objects for which the money so raised is to be applied unless: A special resolution is passed through postal ballot. The notice in respect of the resolution for altering the objects shall contain the particulars as prescribed in Rule 32 of the Companies (Incorporation) Rules, 2014.