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Aug 10, 2023 · Discover what a secretarial audit is, its benefits, applicability criteria, audit report details, and how it enhances corporate governance. Learn more here.
Mar 4, 2023 · Understand the applicability of Secretarial Audit under the Companies Act, 2013, including triggers, limits, and exemptions. Learn when Secretarial Audit is required.
May 7, 2023 · ELIGIBILITY OF SECRETARIAL AUDIT. According to Section 204 of the Companies Act, 2013, Only a Member of the Institute of Company Secretaries of India who is deemed to be in practice under Section 2(2) of the Company Secretaries Act, 1980 are eligible to conduct Secretarial Audit and prepare Secretarial Audit Report in Form No. MR-3.
Accordingly, Section 204 ‘Secretarial Audit for Bigger Companies’ is introduced under the Companies Act, 2013 and applicable w.e.f April 01, 2014. APPLICABILITY OF SECRETARIAL AUDIT Section 204(1) of the Companies Act, 2013 read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 provides that-204.
Applicability of Secretarial Audit Section 204 of the Companies Act, 2013 provides for mandatory secretarial audit for every listed company and companies belonging to other prescribed class of companies. Such company is required to annex a secretarial audit report with its Boards report.
Appointment of Secretarial Auditor. In terms of section 204(1), only a member of the Institute of Company Secretaries of India holding certificate of practice (company secretary in practice) can conduct Secretarial Audit and furnish the Secretarial Audit Report to the company.
Feb 5, 2022 · Understanding the Secretarial Audit applicability via objectives. Go through the following underlying objectives to have a better clarity on the Secretarial Audit applicability. To analyze the factors that necessitates a Secretarial Audit. To examine the regulations that governs Secretarial Audits for Companies. Recognizing the event of non ...
