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Secretarial Standard

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How to conduct a Video conferencing Board meeting as per Companies Act, 2013 and SS 1

Company Law : Learn how to conduct effective Board meetings via video conferencing. This guide covers practical steps from scheduling and agenda...

June 11, 2025 1941 Views 2 comments 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 4560 Views 0 comment Print

General Meetings Under Companies Act, 2013: A Detailed Overview

Company Law : Explore the essential details of General Meetings under the Companies Act, 2013, including AGMs, EGMs, quorum requirements, and no...

August 22, 2024 6435 Views 0 comment Print

Secretarial Audit compliance under Companies Act, 2013

Company Law : Understand Secretarial Audit compliance under Companies Act, 2013. Ensure corporate governance and legal adherence with this compr...

July 25, 2024 1599 Views 0 comment Print

Highlights of Revised Secretarial Standards on General Meetings (SS-2)

CA, CS, CMA : Discover the major highlights of the revised Secretarial Standards on General Meetings (SS-2) issued by ICSI, effective from April...

April 1, 2024 3564 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 16422 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 5076 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 6468 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 690 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


Latest Notifications


ROC Imposed Penalty for Non-Compliance with Secretarial Standards

Company Law : The ROC imposed penalties for failure to follow mandatory secretarial standards in company meetings. The ruling highlights strict ...

March 31, 2026 252 Views 0 comment Print

ROC Imposes Penalty for Non-Compliance with Secretarial Standard on Minutes

Company Law : Failure to properly maintain Minutes Books under Section 118 led to adjudication by ROC. The company and its directors were fined ...

February 10, 2026 567 Views 0 comment Print

Penalty Imposed for Non-Compliance with Secretarial Standards in Board Meetings

Company Law : ROC Kanpur levied a ₹55,000 penalty on SEN HON LEE TECHNOLOGIES and 6 directors for continuous failure to comply with Secretaria...

October 13, 2025 999 Views 0 comment Print

Non-Appointment of CS & CFO: Regional Director reduces Penalty by Rs. 29.4 lakh

Company Law :  The Ministry of Corporate Affairs' Regional Director modified penalties against Virupaksha Organics Limited and its directors fo...

July 8, 2025 1014 Views 0 comment Print

Non-compliance with Section 118(10) Companies Act: MCA imposes Penalty

Company Law : Anheuser Busch InBev India penalized ₹1,50,000 for violating Section 118 of the Companies Act, 2013, related to secretarial stan...

December 24, 2024 27399 Views 0 comment Print


Related party transactions not placed before Audit Committee meeting – Penalty Imposed

March 7, 2023 1743 Views 0 comment Print

It is observed that the subject company has not placed the related party transactions before the Audit Committee meeting held on 31.10.2018 for approval in compliance of section 118(1) of the Act r/w Secretarial Standard -1 (SS-1) issued by Institute of Company Secretaries of India. Relevant provision of para 1.3.8 of secretarial standard (SS-1) issued […]

MCA penalised company for not complying with section 118(10) r/w Secretarial Standards

February 21, 2023 1836 Views 0 comment Print

Inspection of Books of Account and other records of the captioned company was conducted under section 206(5) of the Companies Act, 2013. During the inspection, it was reportedly observed by the Inspecting Officer that the company has not complied with the provisions of section 118(10) r/w Secretarial Standards. a. The subject company and its officers […]

SS 4 – Secretarial Standards on Report of Board of Directors

February 8, 2023 8199 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.

Action initiated against CS for allowing Free Gifts in connection with meeting of members

November 2, 2022 7608 Views 0 comment Print

It is observed that the subject company had given SBI card to all 53 minority shareholders based on their requests. Hence, it is affirmed that the subject company has violated the provisions of Sec. 118(10) of the Companies Act, 2013 read with SS-2 in Clause 14 of Secretarial Standard.

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 […]

Preservation of Documents As Per Secretarial Standard 1

September 23, 2022 6186 Views 0 comment Print

Learn about the preservation of documents as per Secretarial Standard 1. Find out which documents are mandatory for companies to preserve.

Secretarial Audit – Applicability, Scope & Procedure for appointment of Secretarial Auditor

August 9, 2022 58350 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 43797 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 28074 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.

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