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1. What is Form CAA 2? 

This form is filed pursuant to section 230(3) of the companies act and rule 6 and 7. As per the section where a meeting is proposed to be called in pursuance of an order of the Tribunal under sub-section (1), a notice of such meeting shall be sent to all the creditors or class of creditors and to all the members or class of members and the debenture-holders of the company, individually at the address registered with the company in form CAA 2 and shall be accompanied by a statement disclosing the details of the compromise or arrangement, a copy of the valuation report, if any, and explaining their effect on creditors, key managerial personnel, promoters and non-promoter members, and the debenture-holders and the effect of the compromise or arrangement on any material interests of the directors of the company or the debenture trustees, and such other matters.

2. Why is it important? 

a. It is a statutory requirement

b. It helps in providing information to all the creditors

c. The notice shall be sent by the chairperson appointed for the meeting.

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