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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 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


ICSI Announces Revised Secretarial Standards: SS-1 & SS-2

February 14, 2024 5397 Views 0 comment Print

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.

Master Secretarial Audit: A Complete Compliance Guide

February 12, 2024 2694 Views 0 comment Print

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 […]

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

February 1, 2024 1458 Views 0 comment Print

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.

Secretarial Standard-1 – Board Meeting (In Brief)

January 25, 2024 2070 Views 0 comment Print

Master the intricacies of Secretarial Standard-1 for Board Meetings. Understand convening, quorum, resolutions, and minute-keeping. Navigate compliance effortlessly with expert insights.

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

October 4, 2023 17487 Views 0 comment Print

Government of India’s Ministry of Corporate Affairs penalizes Dorin India Private Limited with a 15 lakh penalty for a 794-day delay in appointing a company secretary.

Secretarial Standards (SS)-1: Board Meeting Guidelines for Companies

August 12, 2023 14427 Views 0 comment Print

Understand guidelines outlined in Secretarial Standards (SS)-1 for conducting effective board meetings in compliance with ICSI regulations. Learn about convening, quorum, minutes, and more.

Secretarial Audit: Applicability, Benefits & Report

August 10, 2023 34857 Views 0 comment Print

Discover what a secretarial audit is, its benefits, applicability criteria, audit report details, and how it enhances corporate governance. Learn more here.

Guide to Secretarial Audit: Section 204 of Companies Act 2013

August 6, 2023 14436 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 19842 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 879 Views 0 comment Print

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

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