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MCA

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

What is 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.

What is the significance of Secretarial Audit under MCA?

Secretarial Audit is significant under MCA because it refers to: 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.

Who does Secretarial Audit apply to?

Secretarial Audit under MCA applies to companies, professionals, and individuals involved in MCA-related compliance and regulatory matters in India. Specifically: Mandatory audit of secretarial and legal compliances by a practising Company Secretary for listed companies and certain other classes of companies und...

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