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:
MCA CHG-1 Webform Filing Guide: Complete Instructions for Charge Registration under Companies Act, 2013
Published: 12 August 2026
MCA Extends Companies Compliance Facilitation Scheme 2026 (CCFS-2026) to 31st August 2026
Published: 8 July 2026
Form DIR-12 Complete Guide: Director & KMP Appointment, Cessation & Designation Filing Under Companies Act 2013
Published: 29 June 2026