Secretarial Audit as per Section 204 companies act, 2013

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Hi, today's topic is Secretarial Audit for bigger companies under Companies Act, 204.

Secretarial Audit is a process to check compliance with the provisions of various laws and rules/regulations/procedures, maintenance of books, records, etc., by an independent practising Company Secretary to ensure that the company has complied with the legal and procedural requirements and also followed due processes. Section 204 of Companies Act, 2013 mandates certain companies to conduct the Secretarial Audit in their Companies.

Today we will come to know:

what are the Objectives of the Secretarial Audit?

What section 204 of Companies Act, 2013?

What is the duty of company?

What is process of appointment of secretarial auditor?

What is the scope of Audit.

The new amendment in the section 204 which is in Rule 9 of Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2020 dated 3rd January, 2020 and Amendment effective from on or after 1st April, 2020.

Format of MR-3

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what is the limit to issue secretarial audit report by a pcs.

suvashishnath