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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 900 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 1104 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 5298 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 1395 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 3855 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 19380 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 5397 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 5340 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 4488 Views 1 comment Print


Latest Notifications


ROC Imposes Penalty for Failure to Disclose Secretarial Standards Compliance in Board Report

Company Law : ROC Mumbai penalised a company and its Managing Director for omitting disclosure regarding compliance with Secretarial Standards i...

May 15, 2026 276 Views 0 comment Print

Failure to Appoint CS for Six Years: MCA imposes Penalty on 9 Directors & Company

Company Law : The Registrar of Companies found that the company remained without a whole-time Company Secretary from 2014 to 2020 in violation o...

May 14, 2026 246 Views 0 comment Print

ROC Imposes Heavy Penalty as Company Failed to Appoint Mandatory CS

Company Law : The adjudicating authority held that the company remained in continuous default for several years after becoming legally required ...

May 14, 2026 216 Views 0 comment Print

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 15, 2026 558 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 420 Views 0 comment Print


Non-Appointment of CS & CFO: Regional Director reduces Penalty by Rs. 29.4 lakh

July 8, 2025 1242 Views 0 comment Print

 The Ministry of Corporate Affairs’ Regional Director modified penalties against Virupaksha Organics Limited and its directors for non-appointment of KMPs, excluding non-executive directors.

Format of Annual Secretarial Compliance Report

May 16, 2025 19380 Views 0 comment Print

Listed entities must file an annual secretarial compliance report covering adherence to SEBI regulations, prepared by a company secretary.

Non-compliance with Section 118(10) Companies Act: MCA imposes Penalty

December 24, 2024 27657 Views 0 comment Print

Anheuser Busch InBev India penalized ₹1,50,000 for violating Section 118 of the Companies Act, 2013, related to secretarial standards in Board meetings.

Non Compliance with Secretarial standard provisions: MCA imposes Penalty 

December 24, 2024 2514 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 1680 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 5298 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 1083 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 3741 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 1395 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 1437 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.

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