Statutory Meaning & Definition
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.
Frequently Asked Questions (FAQs)
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.
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.
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 Circulars
Recent analysis and regulatory updates related to MCA:
MCA Overseas Listing Amendment Rules 2026 (G.S.R. 968(E)): Equity Instruments, IFSC Companies and the 75% QIB Route
Published: 5 November 2026
INC-20A Declaration for Commencement of Business: 180-Day Due Date, Fees, Penalty & MCA V3 Filing Guide
Published: 4 November 2026
MSME Form I Half-Yearly Return: Due Dates, Applicability, Section 405(4) Penalty & MCA V3 Filing Steps
Published: 2 November 2026
Was this article accurate and helpful?
Help us maintain high accuracy standards across corporate law updates.