Secretarial audit
Private, public, and listed companies that need a practising Company Secretary to conduct secretarial audit.
Contact about this workA practising Company Secretary conducts secretarial audit under the Companies Act. The engagement examines whether the company has complied with the applicable provisions and whether the books, minutes, and returns support that compliance. The report is issued in the form the Act and the rules prescribe for the class of company.
Secretarial audit sits under Statutory Certification alongside annual-return signing and FEMA, SEBI, and stock-exchange CS certifications. Acting as scrutinizer for a postal ballot is a related engagement.
The underlying company-law records (meetings, registers, and ROC filings) are retainership work under Company Law. Write to a partner with the class of company and the period to be covered.
How the work proceeds
01
Confirm the class of company and the financial year or period for the audit.
02
Examine registers, minutes, filings, and supporting records against the applicable provisions.
03
Issue the secretarial-audit report in the prescribed form.
Related
Questions about this work
Who needs secretarial audit?
Companies for which the Companies Act requires secretarial audit by a practising Company Secretary. Write with the class of company and the period to be covered.
Is secretarial audit the same as company-law retainership?
No. Retainership maintains meetings, registers, and ROC filings. Secretarial audit examines those records and issues the prescribed report under Statutory Certification.
Do you issue other CS certificates with the audit?
Annual-return signing and FEMA, SEBI, and stock-exchange CS certifications sit under the same Statutory Certification practice and may be separate engagements.
Can you act as postal-ballot scrutinizer?
Yes. Acting as scrutinizer for a postal ballot is a related engagement to secretarial audit.
Write or call
Office email, telephones, and both partners are on Contact.