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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


Specific Contents to be recorded in minutes of Board Meetings under SS-1

May 19, 2023 10941 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 10740 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 9615 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

Secretarial Standards

March 28, 2023 25815 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 17748 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 8682 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 16674 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 7623 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 59715 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 44259 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.

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