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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 756 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 843 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 4578 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 1158 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 3531 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 16473 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 5079 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 5130 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 4434 Views 1 comment Print


Latest Notifications


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 16, 2026 126 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 177 Views 0 comment Print

Penalty Imposed for Failure to File Mandatory Secretarial Audit Report (Form MR-3)

Company Law : ROC Chennai held that non-filing of the secretarial audit report violates Section 204. Directors were penalised for prolonged non-...

January 7, 2026 417 Views 0 comment Print

Non-Filing of Secretarial Audit Report Leads to Penalty on Company and Directors

Company Law : The adjudication confirms that non-appointment of a secretarial auditor is a serious compliance breach. COVID-related explanations...

December 19, 2025 948 Views 0 comment Print

ROC Delhi Imposed Penalty for Failure to Conduct Mandatory Secretarial Audit

Company Law : The adjudicating authority held that exceeding the ₹100 crore borrowing threshold makes secretarial audit compulsory. Failure to...

December 18, 2025 525 Views 0 comment Print


Secretarial Standard-1 – Board Meeting (In Brief)

January 25, 2024 1827 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 17403 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 13608 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 33390 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 13779 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 18462 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 831 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 10614 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 10494 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 9348 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

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