Secretarial Audit - Secretarial audit in India is done in order to verify the compliance of various legislation including the Companies Act and other corporate and economic laws applicable to the company. https://enterslice.com/secretarial-audit-in-india

1. Secretarial Audit
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End to End Compliance review
Mandatory for Certain Types of company
EAT 60 days

2. Secretarial Audit
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3. Secretarial Audit
What is Secretarial Audit in India?
Secretarial audit is done in order to verify the compliance of various legislation including the Companies
Act and other corporate and economic laws applicable to the company.
In India, following companies are required to conduct secretarial audit and obtain secretarial audit report
as per section 204 of the Companies Act 2013 read with Rule 9 of the Companies (Appointment and
Remuneration of Managerial Personnel) Rules, 2014:
Every listed company
Every public company having paid up share capital of 50 crore rupees or more or
Every public company having*turnover of 250 crores or more
*According to section 2(91) of the Companies Act, 2013, Turnover implies the aggregate value of the
realization of amount made from the sale, supply or distribution of goods or on account of services
rendered, or both, by the company during a financial year.
Companies falling under this criteria required to annex secretarial audit report with the board report.
However companies which are not falling under the above-mentioned criteria may obtain secretarial
audit report voluntarily as it will provide an independent assurance of the compliances by the company.

4. Secretarial Audit
Now let’s talk about, who is eligible to conduct secretarial audit in India?
According to section 204(1) of Companies Act 2013, secretarial audit can be conducted by only a
member of the Institute of Company Secretaries of India holding certificate of practice
(company secretary in practice) and furnish the Secretarial Audit Report in form MR-3 to the
company.
Company secretary who is employed and not in whole time practice is not eligible to conduct
secretarial audit. There is no restriction has been placed by the Institute of Company Secretaries
of India regarding the number of audits that can be conducted by Company Secretary in Practice
in one financial year.
Secretarial Audit is a comprehensive review of all the laws, statutes and legislation applicable on
the company. In conducting secretarial audit, company has to comply with a number of rules
and regulations based on its area of operations.
Company secretary is considered as the statutory watchdog of the corporate world, it has always
been the duty of the Company Secretary to make sure that all the laws and rules are being
followed by the management.
Secretarial Audit helps the Company Secretary to take into account all the non-compliances in a
company and to take preventive actions in a company to avoid any kinds of frauds and errors.

5. Secretarial Audit
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6. Secretarial Audit
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India
Noida Branch
E 57 Sector 63 Noida U.P. 201301
Uttar Pradesh
Contact Us
URL:- https://enterslice.com/secretarial-audit-in-india
Phone:-98106 88728

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