SECRETARIAL AUDIT
A Secretarial Audit is an independent verification process that examines a company’s compliance with the provisions of the Companies Act, SEBI Regulations, and other applicable corporate laws. It helps ensure that the company has complied with all statutory and procedural requirements and follows proper corporate governance practices.
Secretarial audits enhance transparency, strengthen compliance systems, and help organizations identify and rectify potential non-compliance issues before they become significant risks.
Corporate Documents
- Certificate of Incorporation
- Memorandum of Association (MOA)
- Articles of Association (AOA)
- PAN and CIN Details
- Shareholding Pattern
Secretarial Records
- Minutes of Board Meetings
- Minutes of General Meetings
- Statutory Registers
- Annual Returns
- Director and KMP Details
- Resolutions and Disclosures
Compliance Documents
- ROC Filing Records
- Forms Filed with MCA
- Related Party Transaction Records
- Registers Maintained under the Companies Act
- Other Applicable Regulatory Compliance Documents
- Review of Corporate Records: Examine statutory registers, corporate records, board minutes, and compliance documents maintained by the company.
- Compliance Verification: Verify compliance with the Companies Act, applicable rules, and other relevant laws and regulations.
- Examination of Filings and Procedures: Review ROC filings, disclosures, approvals, and secretarial procedures followed by the company.
- Identification of Non-Compliance: Identify instances of non-compliance, procedural lapses, and areas requiring corrective action.
- Secretarial Audit Report: Prepare and issue the Secretarial Audit Report highlighting compliance status, observations, and recommendations for improvement.
A Secretarial Audit is an independent audit that verifies a company's compliance with corporate laws, regulations, and governance requirements.
Certain classes of companies as prescribed under the Companies Act, 2013 are required to conduct a Secretarial Audit.
The objective is to ensure legal compliance, strengthen corporate governance, and identify potential compliance risks.
Corporate records, statutory registers, board meeting minutes, ROC filings, annual returns, and other compliance-related documents are generally required.
It helps improve compliance management, reduces regulatory risks, enhances corporate governance, and builds stakeholder confidence.
Our professionals conduct comprehensive secretarial audits, review compliance systems, identify gaps, and provide practical recommendations to help businesses maintain strong corporate governance and regulatory compliance.