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Secretarial Standard

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Highlights on Revised Secretarial Standards -1

Company Law : Secretarial Standards got the recognition by virtue of Section 118(10) of the Companies Act, 2013. As per Section 118(10) – ...

March 21, 2024 564 Views 0 comment Print

Comparative Analysis of amendments in SS-2 on General Meetings

CA, CS, CMA : Explore the amendments in Secretarial Standards on General Meetings (SS-2) by ICSI. Understand the changes effective from April 1,...

March 14, 2024 441 Views 0 comment Print

Comparative Analysis of amendments in Secretarial Standards on Meetings of the Board of Directors (SS-1)

CA, CS, CMA : Explore the revised Secretarial Standards by ICSI effective from April 1, 2024. Understand key changes, comparisons, and their imp...

March 12, 2024 294 Views 0 comment Print

Comparative Analysis: Revised Secretarial Standards 1 & 2 (Effective April 1, 2024)

CA, CS, CMA : Dive into the revisions of ICSI's Secretarial Standards 2024, exploring key changes impacting corporate governance. Understand imp...

March 7, 2024 1872 Views 0 comment Print

Guide to Secretarial Audit for Company and Practising Company Secretary

CA, CS, CMA : Discover the process, guidelines, and duties of secretarial audit for companies and PCS. Ensure compliance with expert insights an...

February 26, 2024 960 Views 0 comment Print


Latest News


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 1536 Views 0 comment Print

ROC imposes penalty for non-Adherence to Secretarial Standards

Company Law : Non Adherence to Secretarial Standards lands Companies in a soup ;ROC imposes penalty The Companies Act, 2013 has entered into a m...

March 27, 2021 5724 Views 0 comment Print

Extension of last date to submit comments on exposure draft of Guidance Note on Auditing Standards on Secretarial Audit (CSAS-4)

Company Law : The Institute of Company Secretaries of India 17th November, 2020 Dear Sir/Madam, Subject: Extension of last date to submit commen...

November 21, 2020 462 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 3813 Views 0 comment Print

Guidance on applicability of SS-1 and SS-2

CA, CS, CMA : Clarification/ Guidance on applicability of Secretarial Standards on Meetings of the Board of Directors (SS-1) and General Meeting...

June 3, 2020 8838 Views 0 comment Print


Latest Notifications


Notice of AGM not specified number of Board Meetings – MCA Imposes Penalty

Company Law : MCA order identifies that company failed to comply with Secretarial Standards, specifically regarding the mention of the number of...

July 20, 2023 21000 Views 2 comments Print

ICSI withdraws existing SS-1 and SS-2 w.e.f. 30th September, 2017, Revised SS-1 & to be introduced w.e.f. 01.10.2017

CA, CS, CMA : F. No. ICSI/6/2017.—The Notification ICSI No.1 (SS) of 2015 dated 23rd April, 2015, published in the Gazette of India, Part III,...

August 16, 2017 4089 Views 1 comment Print

Secretarial Standards are applicable w.e.f. 1st July 2015

CA, CS, CMA : These Secretarial Standards (SS-1 and SS-2) shall apply to Board Meetings and General Meetings, in respect of which Notices are is...

June 26, 2015 13192 Views 0 comment Print

Regarding Approval of Secretarial Standards SS-1 and SS-2

Company Law : Approval of Central Government under sub-section (10) of section 118 of the Companies Act, 2013 is hereby accorded to the Secretar...

April 10, 2015 5143 Views 0 comment Print


Major Amendment In Secretarial Standard 2- On General Meeting

September 1, 2017 28971 Views 2 comments Print

In this Flash editorial, the author referring amendment i.e. Secretarial Standard -2 (here after referred as SS-2) issued on July, 1st, 2015 (here after referred as Old SS) and Revised version of SS-2 effective from 1st October, 2017 issued by issued by Institute of Company Secretary of India (ICSI) dated 30th August, 2017.

Frequently Asked Questions on Secretarial Standards

September 1, 2017 6444 Views 0 comment Print

Section 118(10) of the Companies Act, 2013 mandates the observance of Secretarial Standards on General and Board Meetings specified by The Institute of Company Secretaries of India and approved by the Central Government. Accordingly, the Secretarial Standards on Meetings of the Board of Directors (SS-1) and Secretarial Standards on General Meetings (SS-2), as approved by the Central Government, have been issued by the ICSI for observance by all companies (except exempted class of companies).

Major Amendment in Secretarial Standard 1- Meeting of Board of Directors

August 31, 2017 45477 Views 0 comment Print

Revised Secretarial Standard shall be effective w.e.f. 1st October, 2017. There are some alterations made in the revised SS-1 in comparison to former SS-1.This Standard prescribes a set of principles for convening and conducting Meetings of the Board of Directors and matters related thereto.

ICSI withdraws existing SS-1 and SS-2 w.e.f. 30th September, 2017, Revised SS-1 & to be introduced w.e.f. 01.10.2017

August 16, 2017 4089 Views 1 comment Print

F. No. ICSI/6/2017.—The Notification ICSI No.1 (SS) of 2015 dated 23rd April, 2015, published in the Gazette of India, Part III, Section 4, with regard to (i) SS-1: Secretarial Standard on Meetings of the Board of Directors and (ii) SS-2: Secretarial Standard on General Meetings, stands withdrawn* w.e.f. 30th September, 2017

Brief Overview of Secretarial Audit

July 13, 2017 2484 Views 0 comment Print

Secretarial audit defined under Companies Act, 2013. It is Compliance of various applicable laws under companies act or any other act, rules, regulation and Procedure. Secretarial audit will be helpful to the Promoters, Independent & Non- Independent Directors, government authorities & regulators, Investors, stakeholders, Creditors and management of the company.

Secretarial Standard SS-1 – Presentation Through Flow Chart

June 1, 2017 10674 Views 3 comments Print

Through my article on Secretarial Standards on Meetings of the Board of Directors I have tried to compile all the related provisions and present the same through flow charts. This five page article shall definitely help you in understanding the complete provisions of SS-1 at a glance.  

Exposure Draft Secretarial Standard on Report of Board of Directors

November 29, 2016 17536 Views 0 comment Print

Companies Act, 2013 requires Board of Directors of every company to present Financial Statements to shareholders along with their Report known as the Report of Board of Directors or Boards Report.

Exposure Draft of Secretarial Standard-3 (SS-3) on Dividend

November 29, 2016 3376 Views 0 comment Print

In this Secretarial Standard, the Standard portions have been set in bold types These shall be read in the context of the background material which has been set in normal type. Both the Standard portions and the background material have equal authority

Disclosures and Voting at Board Meeting on Interested Items

September 27, 2016 33055 Views 0 comment Print

As we are aware of the fact that, the Company is one of the forms of separate legal entity and it can act on its behalf and in its own name. This fact is also sound accepted that the Company for making the growth enters into contract of arrangement or various transactions on daily basis with various parties. Mainly, into closely held companies and may also on other companies

Minutes of Board Meeting under New Compliance Regime

August 3, 2016 33184 Views 0 comment Print

The Institute of Company Secretaries of India has issued the Secretarial Standards (SS1 on Meeting of the Board of Directors and SS2 on General Meetings) which were approved by the Central Government. The adherence by the Company to these Standards is mandatory, as per the provisions of Section 118(10) of the Companies Act, 2013.