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Secretarial Audit

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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 561 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


Secretarial Audit: An Overview

May 7, 2024 3855 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 3588 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 3867 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.

Highlights on Revised Secretarial Standards -1

March 21, 2024 5151 Views 0 comment Print

Secretarial Standards got the recognition by virtue of Section 118(10) of the Companies Act, 2013. As per Section 118(10) – Every company shall observe secretarial standards with respect to general and Board meetings specified by the Institute of Company Secretaries of India constituted under section 3 of the Company Secretaries Act, 1980 (56 of 1980), […]

Comparative Analysis of amendments in SS-2 on General Meetings

March 14, 2024 2340 Views 0 comment Print

Explore the amendments in Secretarial Standards on General Meetings (SS-2) by ICSI. Understand the changes effective from April 1, 2024, and their impact on corporate governance.

Comparative Analysis of amendments in Secretarial Standards on Meetings of the Board of Directors (SS-1)

March 12, 2024 3576 Views 0 comment Print

Explore the revised Secretarial Standards by ICSI effective from April 1, 2024. Understand key changes, comparisons, and their impact on corporate governance in India.

Comparative Analysis: Revised Secretarial Standards 1 & 2 (Effective April 1, 2024)

March 7, 2024 35943 Views 0 comment Print

Dive into the revisions of ICSI’s Secretarial Standards 2024, exploring key changes impacting corporate governance. Understand implications for company secretaries and the broader corporate landscape.

Guide to Secretarial Audit for Company and Practising Company Secretary

February 26, 2024 5136 Views 0 comment Print

Discover the process, guidelines, and duties of secretarial audit for companies and PCS. Ensure compliance with expert insights and guidance.

Changes in Secretarial Standard-1 (Meeting of Board of Directors)

February 24, 2024 3375 Views 0 comment Print

Explore the changes in SS-1 for directors, board meetings, quorum, and more. Understand the amended provisions for a nuanced perspective on corporate governance.

Key Changes to Secretarial Standards (SS-2) on General Meetings

February 15, 2024 9042 Views 0 comment Print

Get a summary of the amendments to SS-2 (Standard on General Meetings) aligning with provisions of the Companies Act/Rules effective from April 1, 2024.

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