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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 354 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 1167 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 990 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 1314 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 1977 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 7389 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 2922 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 4050 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 339 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 936 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 16908 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 9195 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 16224 Views 0 comment Print


MCA Imposes 36 Lakh Penalty for Non-Attachment of Secretarial Audit Report

October 12, 2022 6960 Views 0 comment Print

In a recent development, the Registrar of Companies, Rajasthan, Jaipur, has taken strict action against M/s INTERLINK EXPORTS LIMITED and its key personnel, Shri NARAYAN TUKARAM BADDI (CFO) and Shri ALOK NARAYAN BADDI (CEO), for their failure to comply with the provisions of Section 204(1) of the Companies Act, 2013. This non-compliance pertains to the […]

Secretarial Audit – Applicability, Scope & Procedure for appointment of Secretarial Auditor

August 9, 2022 41691 Views 0 comment Print

Learn about the applicability, scope, and procedure for appointment of secretarial auditors. Ensure compliance with company regulations and detect non-compliance.

Secretarial Standard-1 on Board Meetings Simplified (SS-1)

July 31, 2022 38220 Views 0 comment Print

Unlock the intricacies of Secretarial Standard-1 on Board Meetings (SS-1). Navigate the nuances of convening meetings, notice requirements, quorum rules, and more. Simplifying compliance for effective corporate governance. Applicable to all companies, except OPC and Section 8 Companies.

SS-2 – Secretarial Standard On General Meetings

July 8, 2022 21099 Views 0 comment Print

Learn about the SS-2 Secretarial Standard on General Meetings and its applicability to different types of meetings for companies under the Companies Act, 2013.

Checklist Annual Secretarial Compliance Report 2022

June 4, 2022 9051 Views 1 comment Print

Stay compliant with the Annual Secretarial Compliance Report (ASCR) for 2022. Learn about legal provisions, formats, and non-applicability criteria for listed entities. Get insights into the information required for issuing the report, including notices from stock exchanges, communication compliance, board meeting minutes, statutory record reviews, and more. Ensure adherence to SEBI regulations and guidelines for a robust corporate governance framework.

Board Meetings: Combined Analysis of Section 118, 173 & Secretarial Standards 1

June 23, 2021 17370 Views 0 comment Print

OVERVIEW Board Meetings are the meeting of directors to discuss and take decision on various corporate and non-corporate matters for smooth functioning of the Company and in today’s dynamic and changing scenarios, it is must needed to take regular updates on the matters affecting the business of the companies. The Board of Directors is the […]

Applicability of Secretarial Audit to Private Companies

May 10, 2021 61011 Views 2 comments Print

A. As per Companies Act 2013 RULE 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 The Ministry of Corporate Affairs(MCA) vide its Notification dated January3, 2020, mandated every Company(including Private Company):- having outstanding loans or borrowings from banks or public financial institutions of one hundred crore rupees or more. (Rs. 100 […]

Annual Secretarial Compliance Report

April 8, 2021 23385 Views 0 comment Print

Realising the need of growing Compliance Reporting mechanism in letter and spirit, SEBI came out with the Circular dated February 08, 2019 mandating Annual Secretarial Compliance Report to be submitted by a Company Secretary in Practice to the listed entity on an annual basis, regarding compliance of all applicable SEBI Regulations and Circulars/ Guidelines issued […]

Secretarial audit: A proactive Governance Measure

March 25, 2021 3087 Views 0 comment Print

It is a fact that in the rapidly changing business world, every company, while pursuing its activities has to comply with numerous rules and regulations under Companies Act, SEBI, FEMA, and multiple other Laws.  Thus, under section 204 of the companies act, 13, the mechanism of secretarial audit has been included to examine the compliance […]

Secretarial Audit for bigger Companies

January 18, 2021 2877 Views 1 comment Print

Earlier, the word Audit was connected only with the finance. It revolves around checking company’s books of accounts, financial figures and reports but now the scope of word Audit has been widened after an enactment of Companies Act, 2013 which introduced the concept of ‘Secretarial Audit’. Secretarial Audit is a process to check compliance with […]

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