Company Law : Secretarial Audit is a corporate governance tool that analyzes a company's balance sheet to ensure financial transactions comply w...
Company Law : Secretarial auditors must maintain professional skepticism and judgment to detect fraud by company officers or employees, reportin...
Corporate Law : Review essential compliance steps for SS-1 meetings of the Board of Directors, ensuring proper documentation and procedural adhere...
SEBI : Explore the Annual Secretarial Compliance Report (ASCR) of top 100 listed companies. Analyze non-compliances, key observations, an...
Company Law : Learn about secretarial audit in India, its significance, objectives, scope, and appointment process as per the Companies Act, 201...
CA, CS, CMA : Listed entities must file an annual secretarial compliance report covering adherence to SEBI regulations, prepared by a company se...
CA, CS, CMA : Explore the Institute of Company Secretaries of India's latest announcement on revised Secretarial Standards (SS-1 & SS-2) for Boa...
CA, CS, CMA : To set out the explanations, procedures and practical aspects in respect of the various provisions contained in the Auditing Stand...
Company Law : It is submitted to include Secretarial Audit for bigger private companies in the purview of secretarial audit. The suggested amend...
Company Law : ROC Mumbai penalised a company and its Managing Director for omitting disclosure regarding compliance with Secretarial Standards i...
Company Law : The Registrar of Companies found that the company remained without a whole-time Company Secretary from 2014 to 2020 in violation o...
Company Law : The adjudicating authority held that the company remained in continuous default for several years after becoming legally required ...
Company Law : Holds that failure to appoint a whole-time Company Secretary within the statutory timeline attracts penalty under section 203(5). ...
Company Law : The case addresses non-maintenance of Board and General Meeting notices and dispatch proof. The authority imposed penalties, empha...
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.
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.
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 […]
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 […]
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 […]
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 […]
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 […]
This Standard prescribes a set of principles for convening and conducting Meetings of the Board of Directors. This Standard is applicable to the Meetings of Board of Directors of all companies incorporated under the Act except One Person Company (OPC) in which there is only one Director on its Board and a company licensed under […]
Secretarial Audit is a compliance audit and it is a part of total compliance management in an organization. The Secretarial Audit is an effective tool for corporate compliance management. It helps to detect non-compliance and to take corrective measures. Secretarial Audit is a process to check compliance with the provisions of various laws and rules/ […]
To set out the explanations, procedures and practical aspects in respect of the various provisions contained in the Auditing Standard on Secretarial Audit (CSAS-4), the Auditing Standards Board (ASB) of the Institute has brought out the Exposure Draft of the Guidance Note on Auditing Standard on Secretarial Audit (CSAS-4).
