Company Law : Secretarial Audit is a corporate governance tool that analyzes a company's balance sheet to ensure financial transactions comply w...
Company Law : Secretarial auditors must maintain professional skepticism and judgment to detect fraud by company officers or employees, reportin...
Corporate Law : Review essential compliance steps for SS-1 meetings of the Board of Directors, ensuring proper documentation and procedural adhere...
SEBI : Explore the Annual Secretarial Compliance Report (ASCR) of top 100 listed companies. Analyze non-compliances, key observations, an...
Company Law : Learn about secretarial audit in India, its significance, objectives, scope, and appointment process as per the Companies Act, 201...
CA, CS, CMA : Listed entities must file an annual secretarial compliance report covering adherence to SEBI regulations, prepared by a company se...
CA, CS, CMA : Explore the Institute of Company Secretaries of India's latest announcement on revised Secretarial Standards (SS-1 & SS-2) for Boa...
CA, CS, CMA : To set out the explanations, procedures and practical aspects in respect of the various provisions contained in the Auditing Stand...
Company Law : It is submitted to include Secretarial Audit for bigger private companies in the purview of secretarial audit. The suggested amend...
Company Law : Holds that failure to appoint a whole-time Company Secretary within the statutory timeline attracts penalty under section 203(5). ...
Company Law : The case addresses non-maintenance of Board and General Meeting notices and dispatch proof. The authority imposed penalties, empha...
Company Law : ROC Chennai held that non-filing of the secretarial audit report violates Section 204. Directors were penalised for prolonged non-...
Company Law : The adjudication confirms that non-appointment of a secretarial auditor is a serious compliance breach. COVID-related explanations...
Company Law : The adjudicating authority held that exceeding the ₹100 crore borrowing threshold makes secretarial audit compulsory. Failure to...
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), […]
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.
Explore the revised Secretarial Standards by ICSI effective from April 1, 2024. Understand key changes, comparisons, and their impact on corporate governance in India.
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.
Discover the process, guidelines, and duties of secretarial audit for companies and PCS. Ensure compliance with expert insights and guidance.
Explore the changes in SS-1 for directors, board meetings, quorum, and more. Understand the amended provisions for a nuanced perspective on corporate governance.
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.
Explore the Institute of Company Secretaries of India’s latest announcement on revised Secretarial Standards (SS-1 & SS-2) for Board and General Meetings. Effective from April 1, 2024.
A secretarial audit is a comprehensive review of the company’s records and documents by an independent auditor or a firm specializing in such audits. The primary objective of a secretarial audit is to ensure compliance with various laws, rules, regulations, and guidelines applicable to the company’s operations. These may include corporate laws, securities laws, labour […]
In a significant decision, the MCA reduced the penalty for Shrushti Contech Pvt Ltd’s non-appointment of a Company Secretary from ₹25 lakh to ₹3.75 lakh. Discover the details.
