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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 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 Standards

March 28, 2023 25341 Views 3 comments Print

Secretarial Standards are policies that define a typical structure and process for carrying out particular tasks within an organisation. Secretarial Standards covering a variety of subjects, such as Board of Directors and General Meeting meetings, the upkeep of registers and records, and the selection and compensation of directors, have been published by the ICSI.

Applicability of Secretarial Audit under Companies Act, 2013

March 4, 2023 17199 Views 0 comment Print

Understand the applicability of Secretarial Audit under the Companies Act, 2013, including triggers, limits, and exemptions. Learn when Secretarial Audit is required.

SS 4 – Secretarial Standards on Report of Board of Directors

February 8, 2023 8214 Views 1 comment Print

Explore the key provisions of Secretarial Standards (SS-4) on the Report of Board of Directors under the Companies Act, 2013. Understand the prescribed format and disclosures for enhanced corporate transparency.

Default in attaching Secretarial audit report (in form MR-3) – MCA imposes 8 Lakh penalty

October 12, 2022 16599 Views 0 comment Print

Discover how Zyden Gentec Limited faced an ₹8 Lakh penalty from MCA for not attaching Secretarial audit report (in form MR-3) for financial years 2015-16 and 2016-17, as required by Section 204 of Companies Act, 2013. Details of violation and penalties explained.

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

October 12, 2022 7473 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 58380 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 43809 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 28086 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 10113 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 18357 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 […]

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