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Secretarial Audit

Latest Articles


Secretarial Audit: Beyond Secretarial Compliances

Company Law : Secretarial Audit is a corporate governance tool that analyzes a company's balance sheet to ensure financial transactions comply w...

August 25, 2025 756 Views 0 comment Print

Secretarial Auditor’s Role in Fraud Detection and Reporting

Company Law : Secretarial auditors must maintain professional skepticism and judgment to detect fraud by company officers or employees, reportin...

July 26, 2025 843 Views 0 comment Print

Compliance Checklist on SS-1 (Meetings of Board of Directors)

Corporate Law : Review essential compliance steps for SS-1 meetings of the Board of Directors, ensuring proper documentation and procedural adhere...

October 3, 2024 4575 Views 0 comment Print

Annual Secretarial Compliance Report: Analysis of ASCR of top 100 listed companies

SEBI : Explore the Annual Secretarial Compliance Report (ASCR) of top 100 listed companies. Analyze non-compliances, key observations, an...

July 1, 2024 1158 Views 0 comment Print

Secretarial Audit: An Overview

Company Law : Learn about secretarial audit in India, its significance, objectives, scope, and appointment process as per the Companies Act, 201...

May 7, 2024 3531 Views 0 comment Print


Latest News


Format of Annual Secretarial Compliance Report

CA, CS, CMA : Listed entities must file an annual secretarial compliance report covering adherence to SEBI regulations, prepared by a company se...

May 16, 2025 16467 Views 0 comment Print

ICSI Announces Revised Secretarial Standards: SS-1 & SS-2

CA, CS, CMA : Explore the Institute of Company Secretaries of India's latest announcement on revised Secretarial Standards (SS-1 & SS-2) for Boa...

February 14, 2024 5079 Views 0 comment Print

Guidance Note on Auditing Standard on Secretarial Audit (CSAS-4)

CA, CS, CMA : To set out the explanations, procedures and practical aspects in respect of the various provisions contained in the Auditing Stand...

October 10, 2020 5130 Views 0 comment Print

Secretarial Audit for Bigger Companies under Companies Act, 2013

Company Law : It is submitted to include Secretarial Audit for bigger private companies in the purview of secretarial audit. The suggested amend...

August 30, 2020 4434 Views 1 comment Print


Latest Notifications


Penalty Imposed for Delay in Appointing Company Secretary Beyond 6 Months

Company Law : Holds that failure to appoint a whole-time Company Secretary within the statutory timeline attracts penalty under section 203(5). ...

April 16, 2026 123 Views 0 comment Print

Company Penalised for Failure to Maintain Proof of Meeting Notices Dispatch

Company Law : The case addresses non-maintenance of Board and General Meeting notices and dispatch proof. The authority imposed penalties, empha...

March 28, 2026 177 Views 0 comment Print

Penalty Imposed for Failure to File Mandatory Secretarial Audit Report (Form MR-3)

Company Law : ROC Chennai held that non-filing of the secretarial audit report violates Section 204. Directors were penalised for prolonged non-...

January 7, 2026 411 Views 0 comment Print

Non-Filing of Secretarial Audit Report Leads to Penalty on Company and Directors

Company Law : The adjudication confirms that non-appointment of a secretarial auditor is a serious compliance breach. COVID-related explanations...

December 19, 2025 948 Views 0 comment Print

ROC Delhi Imposed Penalty for Failure to Conduct Mandatory Secretarial Audit

Company Law : The adjudicating authority held that exceeding the ₹100 crore borrowing threshold makes secretarial audit compulsory. Failure to...

December 18, 2025 519 Views 0 comment Print


Non Compliance with Secretarial standard provisions: MCA imposes Penalty 

December 24, 2024 2220 Views 0 comment Print

The MCA fined Anheuser Busch InBev India ₹1.5 lakh for non-compliance with Section 118(10) of the Companies Act, 2013, regarding secretarial standards from FY 2020–2023.

Section 204 Secretarial Audit Violation: Penalty Reduced to ₹32 Lakh

November 28, 2024 1413 Views 0 comment Print

Regional Director, Eastern Region, modifies penalty for secretarial audit violations under Section 204, reducing it to ₹32 lakh from ₹48 lakh.

Compliance Checklist on SS-1 (Meetings of Board of Directors)

October 3, 2024 4575 Views 0 comment Print

Review essential compliance steps for SS-1 meetings of the Board of Directors, ensuring proper documentation and procedural adherence.

Non-Compliance with Secretarial Standards on Meeting Minutes: MCA Imposes Penalty

September 4, 2024 936 Views 0 comment Print

MCA imposes Rs. 40,000 penalty on Triveni Nidhi Ltd. for non-compliance with Section 118(10) of the Companies Act, 2013. Details of violations and penalties explained.

Failure to obtain & submit Secretarial Audit Report: MCA imposes penalty

August 23, 2024 3366 Views 0 comment Print

Faurecia India fined for failing to include Secretarial Audit Report in Board Report under Section 204 of Companies Act, 2013, by Maharashtra ROC.

Annual Secretarial Compliance Report: Analysis of ASCR of top 100 listed companies

July 1, 2024 1158 Views 0 comment Print

Explore the Annual Secretarial Compliance Report (ASCR) of top 100 listed companies. Analyze non-compliances, key observations, and their implications on governance and transparency.

Delayed Secretarial Audit Report Submission: MCA Imposes ₹16 Lakh Penalty

May 22, 2024 1293 Views 0 comment Print

MCA penalizes Best & Crompton Engineering Projects Ltd. Rs. 16 lakh for delayed Secretarial Audit Report submission. Read the full adjudication order details.

Secretarial Audit: An Overview

May 7, 2024 3531 Views 0 comment Print

Learn about secretarial audit in India, its significance, objectives, scope, and appointment process as per the Companies Act, 2013. Understand the role of company secretaries in conducting secretarial audits.

Comprehensive Guide to Secretarial Audit

April 15, 2024 3300 Views 0 comment Print

Discover the comprehensive guide to secretarial audit, covering its applicability, scope, professional responsibility, and who can conduct it. Ensure compliance, transparency, and corporate integrity.

Highlights of Revised Secretarial Standards on General Meetings (SS-2)

April 1, 2024 3567 Views 0 comment Print

Discover the major highlights of the revised Secretarial Standards on General Meetings (SS-2) issued by ICSI, effective from April 01st, 2024.

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