MCA1 min read
Secretarial Audit
Mandatory audit of secretarial and legal compliances by a practising Company Secretary for listed companies and certain other classes of companies under Section 204 of Companies Act 2013. Report in Form MR-3.
Last updated: 17 May 2026
Frequently Asked Questions (FAQs)🔗
Q1. What is Secretarial Audit in Indian corporate law?▼
Mandatory audit of secretarial and legal compliances by a practising Company Secretary for listed companies and certain other classes of companies under Section 204 of Companies Act 2013. Report in Form MR-3.
Q2. Why is Secretarial Audit important for compliance?▼
Secretarial Audit is governed by the Ministry of Corporate Affairs under the Companies Act, 2013. Understanding this concept is essential for ensuring regulatory compliance, avoiding penalties, and making informed corporate decisions in India.
Q3. Who should know about Secretarial Audit?▼
Secretarial Audit is relevant for company secretaries, compliance officers, chartered accountants, corporate lawyers, board members, and all professionals dealing with MCA regulatory matters in India.
Contextual Analysis & Regulatory Updates🔗
Read our latest analysis and critical updates on corporate circulars related to MCA:
Form DIR-12 Complete Guide: Director & KMP Appointment, Cessation & Designation Filing Under Companies Act 2013
Published: 29 June 2026
MCA Data Centre Fire & Complete Relief Package — DPT-3, Name Reservation & CCFS-2026 (June 2026
Published: 28 June 2026
MCA CCFS-2026: Companies Compliance Facilitation Scheme — File Pending Annual Returns at 10% Additional Fees by July 15, 2026
Published: 28 June 2026