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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 828 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 999 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 4962 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 1263 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 3696 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 18270 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 5214 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 5223 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 4455 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 16, 2026 111 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 15, 2026 108 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 15, 2026 60 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 321 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 243 Views 0 comment Print


Secretarial Audit for Bigger Companies under Companies Act, 2013

August 30, 2020 4455 Views 1 comment Print

It is submitted to include Secretarial Audit for bigger private companies in the purview of secretarial audit. The suggested amendment in Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 as under:

Corporate Compliance Management- Secretarial Audit

July 23, 2020 6528 Views 0 comment Print

A Secretarial Audit is a mechanism to check the compliance of an organization to the laws, rules, regulations, notifications etc prevalent at the time of the audit. In this case, it is to check if a company has been complying with the provisions of the Companies Act 2013 and all of its rule therein.

Requirements of Secretarial Audit

June 28, 2020 82359 Views 3 comments Print

Secretarial Audit for bigger Companies Secretarial Audit is a process to check compliance with the provisions of various laws and rules/regulations/procedures, maintenance of books, records etc., by an independent practising Company Secretary to ensure that the company has complied with the legal and procedural requirements and also followed due processes. It is essentially a mechanism […]

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