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4 days ago · (1) For the purposes of sub-section (1) of section 204, the other class of companies shall be as under- (a) every public company having a paid-up share capital of fifty crore rupees or more; or (b) every public company having a turnover of two hundred fifty crore rupees or more.
Aug 6, 2023 · Under Section 204 of the Companies Act 2013, the audit deals with the non-financial aspects of a company, focusing on lawful conduct, record-keeping, and adherence to good governance practices. Page Contents. Meaning of Secretarial Audit: Objective of Secretarial Audit: Legal Framework of Secretarial Audit: Checklist for Secretarial Audit:
THE COMPANIES ACT, 2013 _____ ARRANGEMENT OF SECTIONS Last update-29-7-2022 _____ CHAPTER I PRELIMINARY SECTIONS 1. Short title, extent, commencement and application. 2. Definitions. CHAPTER II INCORPORATION OF COMPANY AND MATTERS INCIDENTAL THERETO 3. Formation of company. 3A. Members severally liable in certain cases. 4. Memorandum. 5.
Section 204. Secretarial Audit for Bigger Companies [Effective from 1st April, 2014] (1) Every listed company and a company belonging to other class of companies as may be prescribed shall annex with its Board’s report made in terms of subsection (3) of section 134, a secretarial audit report, given by a company secretary in practice, in such ...
Pursuant to the provisions of section 204 of the Companies Act 2013, every listed company and company belonging to class of companies as prescribed is required to annex with its Board’s report, a Secretarial Audit Report given by a Company Secretary in Practice.
204. Secretarial audit for bigger companies.— (1) Every listed company and a company belonging to other class of companies as may be prescribed shall annex with its Board’s report made in terms of sub-section (3) of section 134, a secretarial audit report, given by a company secretary in practice, in such form as may be prescribed.
Feb 28, 2015 · As per section 204 of the Companies Act, 2013, the secretarial auditor company shall be entitled to require from the officers of the company such information and explanation as he may consider necessary for the performance of his duties as auditor.
Sep 28, 2020 · 204. (1) Every listed company and a company belonging to other class of companies as may be prescribed shall annex with its Board’s report made in terms of sub-section (3) of section 134, a secretarial audit report, given by a company secretary in practice, in such form as may be prescribed.
(a) Introduction of Secretarial Audit(Section 204) Based on the recommendations made by the Honourable Parliamentary Standing Committee, Secretarial Audit has been introduced for the first time in section 204 of the Companies Act, 2013. Under the section, every listed company and a company belonging to such class
APPLICABILITY OF SECTION 204. Section 204 read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 prescribes that: 9 Every Listed Company; and. 9 Every Public company having a paid up share capital of Fifty Crore rupees or more; or.
