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Secretarial Audit

Latest Articles


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 390 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 1353 Views 0 comment Print

Comprehensive Guide to Secretarial Audit

Company Law : Discover the comprehensive guide to secretarial audit, covering its applicability, scope, professional responsibility, and who can...

April 15, 2024 1128 Views 0 comment Print

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

CA, CS, CMA : Discover the major highlights of the revised Secretarial Standards on General Meetings (SS-2) issued by ICSI, effective from April...

April 1, 2024 1458 Views 0 comment Print

Highlights on Revised Secretarial Standards -1

Company Law : Secretarial Standards got the recognition by virtue of Section 118(10) of the Companies Act, 2013. As per Section 118(10) – ...

March 21, 2024 2340 Views 0 comment Print


Latest News


Format of Annual Secretarial Compliance Report

CA, CS, CMA : Learn the format, requirements, and analysis of the Annual Secretarial Compliance Report for listed entities. Explore key regulati...

May 11, 2024 7524 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 3090 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 4092 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 4194 Views 1 comment Print


Latest Notifications


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

Company Law : MCA penalizes Best & Crompton Engineering Projects Ltd. Rs. 16 lakh for delayed Secretarial Audit Report submission. Read the full...

May 22, 2024 402 Views 0 comment Print

Non-appointment of CS: MCA reduces Penalty from ₹25 Lakh to 3.75 Lakh

Company Law : In a significant decision, the MCA reduced the penalty for Shrushti Contech Pvt Ltd's non-appointment of a Company Secretary from ...

February 1, 2024 963 Views 0 comment Print

794 days delay in Company Secretary Appointment – MCA Imposes 15 Lakh Penalty

Company Law : Government of India's Ministry of Corporate Affairs penalizes Dorin India Private Limited with a 15 lakh penalty for a 794-day del...

October 4, 2023 16935 Views 0 comment Print

Rs. 2 Lakh penalty imposed on Secretarial Auditor for violation of Section 204

Company Law : Adjudicating Officer concluded that there was a violation of Section 204 and imposed a penalty of Rs. 2,00,000/- on Secretarial A...

May 18, 2023 9255 Views 0 comment Print

Default in attaching Secretarial audit report (in form MR-3) – MCA imposes 8 Lakh penalty

Company Law : Discover how Zyden Gentec Limited faced an ₹8 Lakh penalty from MCA for not attaching Secretarial audit report (in form MR-3) fo...

October 12, 2022 16266 Views 0 comment Print


Guide to Secretarial Audit: Section 204 of Companies Act 2013

August 6, 2023 7422 Views 0 comment Print

Explore meaning, objectives, legal framework & importance of Secretarial Audit under Section 204 of Companies Act 2013. A must-read for businesses

Secretarial Audit: Essential Documents & Checks (Guide)

July 27, 2023 7401 Views 0 comment Print

Discover the crucial documents needed for a successful secretarial audit, including memorandums, financial statements, appointments, and statutory registers. Learn about compliance and verification.

SEBI notifies Annual Secretarial Compliance Report for Infrastructure Investment Trusts

June 28, 2023 687 Views 0 comment Print

SEBI has issued a circular introducing a format for the Annual Secretarial Compliance Report for Listed Infrastructure Investment Trusts (InvITs).

Specific Contents to be recorded in minutes of Board Meetings under SS-1

May 19, 2023 7353 Views 0 comment Print

Explore the specific contents required in the minutes of board meetings under SS-1 Secretarial Standard, ensuring comprehensive records for transparency and corporate governance.

Rs. 2 Lakh penalty imposed on Secretarial Auditor for violation of Section 204

May 18, 2023 9255 Views 0 comment Print

Adjudicating Officer concluded that there was a violation of Section 204 and imposed a penalty of Rs. 2,00,000/- on Secretarial Auditors.

Secretarial Audit Provisions under Companies Act, 2013 & SEBI LODR Regulations, 2015

May 7, 2023 6849 Views 0 comment Print

Companies Act, 2013 doesn’t specifically defines Secretarial Audit. But for understanding purpose, it  can be said as the process of checking compliance to various acts, rules, regulations, circulars, notifications as applicable on the Company

Secretarial Standards

March 28, 2023 18813 Views 3 comments Print

Secretarial Standards are policies that define a typical structure and process for carrying out particular tasks within an organisation. Secretarial Standards covering a variety of subjects, such as Board of Directors and General Meeting meetings, the upkeep of registers and records, and the selection and compensation of directors, have been published by the ICSI.

Applicability of Secretarial Audit under Companies Act, 2013

March 4, 2023 11931 Views 0 comment Print

Understand the applicability of Secretarial Audit under the Companies Act, 2013, including triggers, limits, and exemptions. Learn when Secretarial Audit is required.

SS 4 – Secretarial Standards on Report of Board of Directors

February 8, 2023 5412 Views 0 comment Print

Explore the key provisions of Secretarial Standards (SS-4) on the Report of Board of Directors under the Companies Act, 2013. Understand the prescribed format and disclosures for enhanced corporate transparency.

Default in attaching Secretarial audit report (in form MR-3) – MCA imposes 8 Lakh penalty

October 12, 2022 16266 Views 0 comment Print

Discover how Zyden Gentec Limited faced an ₹8 Lakh penalty from MCA for not attaching Secretarial audit report (in form MR-3) for financial years 2015-16 and 2016-17, as required by Section 204 of Companies Act, 2013. Details of violation and penalties explained.

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