Secretarial Audit is mandatory for certain companies under Section 204 of the Companies Act, 2013. A practising Company Secretary examines compliance with the Act, rules, and other laws, and issues a Secretarial Audit Report (Form MR-3). We conduct the audit, identify non-compliances, and provide a report to be annexed to the Board's Report.
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Secretarial Audit is an examination of compliance with the Companies Act, 2013, rules made thereunder, and other applicable laws (SEBI, FEMA, etc.). The auditor (a practising Company Secretary) verifies the company's secretarial records, ROC filings, board and general meeting processes, maintenance of statutory registers, and adherence to secretarial standards. The audit report (Form MR-3) is attached to the Board's Report. If non-compliances are found, they are reported and the company must address them. We conduct the audit with a structured approach and provide actionable recommendations.
We verify these areas during the secretarial audit.
Compliance with Act, rules, and regulations.
MGT-7, AOC-4, and other e-forms.
Register of members, directors, charges, etc.
Meetings, resolutions, minutes.
For listed companies and applicable entities.
Where applicable to the company.
Define scope, sign engagement letter, and collect documents.
Examine ROC filings, registers, minutes, and records.
Verify compliance with Companies Act and applicable laws.
Prepare MR-3 report. Discuss findings with management.
Issue signed report for annexure to Board's Report.
We offer end-to-end corporate law consultancy, from entity formation to ongoing compliance.
Due diligence under the Companies Act for M&A and investments.
Learn MoreCompliance certificates for banks, investors, lenders.
Learn MorePrivate Limited, OPC, and other structures.
Learn MoreAnnual ROC filings and statutory compliance.
Learn MoreDPIIT recognition, startup registration, and compliance.
Learn MoreTrademark search, filing, opposition, and renewal.
Learn MoreCommon questions about secretarial audit.
It is mandatory for listed companies and for unlisted companies meeting any of: paid-up capital ≥ Rs 50 lakh, turnover ≥ Rs 250 crore, or borrowings ≥ Rs 50 crore. We can assess whether your company falls within the scope.
We report them in the MR-3. We also advise on rectification. The Board's Report must include the audit report. Rectifying before or soon after the audit reduces exposure.
The MR-3 must be annexed to the Board's Report. It is typically completed before the AGM so it can be included in the annual report. We plan the audit timeline accordingly.