{"id":118662,"date":"2023-09-30T10:31:09","date_gmt":"2023-09-30T05:01:09","guid":{"rendered":"https:\/\/legalwindow.in\/?p=118662"},"modified":"2023-10-05T13:00:13","modified_gmt":"2023-10-05T07:30:13","slug":"scope-of-secretarial-audit","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/scope-of-secretarial-audit\/","title":{"rendered":"Scope of Secretarial Audit: Key Checks and Important Documents"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-118697 size-full\" title=\"Scope of Secretarial Audit\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/legal-window-content-image-8.png\" alt=\"Scope of Secretarial Audit\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/legal-window-content-image-8.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/legal-window-content-image-8-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/legal-window-content-image-8-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/legal-window-content-image-8-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/legal-window-content-image-8-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Secretarial audits are an important part of corporate governance because they make sure that a company is following the rules and laws that apply to it. The reports are like a detective&#8217;s lens; they find problems with compliance or governance that might not have been seen otherwise. Significant documents and critical reviews are an important part of the process because they help people judge the health and honesty of a business. The goal of this blog post is to look at the key documents and steps that are needed for a secretarial audit. We&#8217;ll discuss about Scope of Secretarial Audit, key check and important documents.<\/span><\/p>\n<p><b>Table of Content<\/b><i><\/i><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<ul>\n<li><a href=\"#meaning\"><span style=\"font-weight: 400;\">Meaning of Secretarial Audit<\/span><\/a><\/li>\n<li><a href=\"#objective\"><span style=\"font-weight: 400;\">Objective of Secretarial Audit<\/span><\/a><\/li>\n<li><a href=\"#limits\"><span style=\"font-weight: 400;\">Limits of Secretarial Audit<\/span><\/a><\/li>\n<li><a href=\"#documents\"><span style=\"font-weight: 400;\">Documents required for Secretarial Audit<\/span><\/a><\/li>\n<li><a href=\"#checklist\"><span style=\"font-weight: 400;\">Checklist of Secretarial Audit<\/span><\/a><\/li>\n<li><a href=\"#more\"><span style=\"font-weight: 400;\">More about Secretarial Audit checklist &amp; documentation<\/span><\/a><\/li>\n<li><a href=\"#takeaway\"><span style=\"font-weight: 400;\">Takeaway<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"meaning\"><b>Meaning of Secretarial Audit<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A part\u00a0of the company&#8217;s overall compliance management system is a secretarial audit. One useful method for managing corporate compliance is the secretarial audit. It also helps in identifying noncompliance and implementing the necessary actions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The process of determining if a company\u00a0complies with various laws, rules, regulations, processes, records, accounting, bookkeeping, etc. is known as secretarial audit applicability. The company&#8217;s secretarial audit might be taken over by an independent professional. Scope of Secretarial Audit. Enforcing adherence to legal and procedural requirements is the process inquestion. Its main purpose is to keep an eye on whether specified laws are being followed<\/span><b>.<\/b><\/p>\n<h2 id=\"objective\"><b>Objective of Secretarial Audit<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The objective of secretarial Audit ( scope of Secretarial Audit) is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Compliance Verification<\/b><span style=\"font-weight: 400;\">: The audit verifies the company&#8217;s compliance with laws, rules, and corporate governance. Corporation filings, shareholder meetings, board meetings, and other legislative requirements must be observed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Non-Compliance Identification<\/b><span style=\"font-weight: 400;\">: The audit seeks to identify non-compliance with laws and corporate governance norms. This involves finding irregularities in organization records, documentation, and procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Risk Mitigation<\/b><span style=\"font-weight: 400;\">: Detecting non-compliance and risk areas helps mitigate risk. The secretarial audit helps the company quickly correct these problems. A pre-emptive approach may lessen legal, financial, and reputational concerns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Corporate Governance Enhancement<\/b><span style=\"font-weight: 400;\">: Auditing improves corporate governance in the organization. The firm&#8217;s transparency, fairness, and accountability build stakeholder trust.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Stakeholder confidence<\/b><span style=\"font-weight: 400;\">: A good secretarial audit can encourage shareholders, investors, creditors, and regulators to trust the company&#8217;s management and operations. The organization&#8217;s commitment to legal and ethical values is shown here.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Legal Compliance<\/b><span style=\"font-weight: 400;\">: Maintaining legal compliance requires ensuring compliance with legal norms. The secretarial audit aims to reduce legal, financial, and reputational risks from violating regulations.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-118751\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Screenshot_28-1.png\" alt=\"\" width=\"1473\" height=\"594\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screenshot_28-1.png 1473w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screenshot_28-1-600x242.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screenshot_28-1-300x121.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screenshot_28-1-1024x413.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screenshot_28-1-768x310.png 768w\" sizes=\"auto, (max-width: 1473px) 100vw, 1473px\" \/><\/p>\n<h2><b>Limits of Secretarial Audit<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The Companies Act 2013 in India mandates specific companies to conduct a Secretarial Audit. The prescribed threshold for Secretarial Audit is as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Publicly traded companies that possess a paid-up share capital amounting to <\/span><span style=\"font-weight: 400;\">\u20b9<\/span><span style=\"font-weight: 400;\">50 crores or above.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Private enterprises that possess a paid-up share capital amounting to <\/span><span style=\"font-weight: 400;\">\u20b9<\/span><span style=\"font-weight: 400;\">50 crores or above.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies that have a yearly revenue of <\/span><span style=\"font-weight: 400;\">\u20b9<\/span><span style=\"font-weight: 400;\">250 crores or greater.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Hence, if a company comes into any of the categories, it is obligated to conduct a Secretarial Audit.<\/span><\/p>\n<h2 id=\"documents\"><b>Documents required for Secretarial Audit<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The necessary documents for performing a Secretarial Audit include below mentioned certified copies that need to be obtained and validated:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The <\/span><a href=\"https:\/\/legalwindow.in\/memorandum-of-understanding-mou\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Articles of Association &amp;\u00a0Memorandum of Association<\/span><span style=\"font-weight: 400;\">.<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents submitted to the <\/span><a href=\"https:\/\/www.mca.gov.in\/content\/mca\/global\/en\/contact-us\/roc.html\"><span style=\"font-weight: 400;\">Registrar of Companies<\/span><\/a><span style=\"font-weight: 400;\"> accompanied by receipts.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certificate of issuance of shares and other forms of securities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Company&#8217;s collection of deposits.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">During the fiscal year, any charges that are established, altered, or fulfilled.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents for loans, advances, and investments, as stated in Sections 185 and 186 need to be obtained for audit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The documents stating appointment and resignation of an auditor, if applicable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Procedures for the <\/span><span style=\"font-weight: 400;\">Appointment<\/span><span style=\"font-weight: 400;\">, Resignation, and Removal of Directors and Key Managerial Personnel, if applicable.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All legislative registers, including the Share Transfer Register, are required to be maintained.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documentation of the proceedings of the Board, General Meetings, <\/span><span style=\"font-weight: 400;\">Audit Committees, and other Committees<\/span><span style=\"font-weight: 400;\">, commonly referred to as the minutes, is of utmost importance in the realm of corporate governance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Document containing records of attendance at Board meetings, General Meetings, Audit Committees, and other Committees.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A duplicate of the financial statement, accompanied with the Notice of General Meetings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Notifications about the disclosure of interests held by directors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duplicates of contractual agreements executed between the business and any affiliated entities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The compilation of the shareholder list and comprehensive documentation about share transfers that have occurred within the fiscal year.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A certificate issued by the Road Transport Authority (RTA) indicating the total count of shareholders as of the conclusion of the fiscal year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A certificate that has been signed by the Company Secretary or Chief Financial Officer (CFO) of the organization.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">During the financial year under audit, any modifications to the company&#8217;s name or face value, as well as any alterations in its capital structure resulting from corporate actions undertaken by the firm, need to be duly accounted for<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any corporate actions undertaken by the Company.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Company need to\u00a0submit\u00a0Corporate Action Forms.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The distribution of equity shareholding and its composition at the end of the fiscal year need to be obtained for audit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company shall acknowledge and process any directives issued by the High Court\/Tribunal or any other regulatory authority.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The establishment and modification of committees, specifically their formation and any subsequent alterations to their composition.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The distribution of dividends, specifically in the context of proposed or interim dividends needs to be documented.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate Social Responsibility (CSR) expenditures if\u00a0incurred need to be documented.<\/span><\/li>\n<\/ul>\n<h2 id=\"checklist\"><b>Checklist of Secretarial Audit<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Following is the <\/span><b>secretarial audit checklist<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An evaluation of the documentation pertaining to the registration of a firm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reviewing the accuracy and completeness of the company&#8217;s statutory registers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An evaluation of the minutes from board and shareholder meetings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An analysis of the appointments and resignations of directors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\u00a0comprehensive review of share capital and its associated transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review of the adherence to the provisions outlined in the Companies Act.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Examining the Adherence to additional pertinent laws and regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review the\u00a0process of submitting statutory returns and any relevant papers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The analysis of transactions involving interconnected entities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An evaluation of the policies and code of conduct implemented by the firm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluation of the organization&#8217;s risk management protocols<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The verification\u00a0of confirming adherence to the internal controls and rules of the corporation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluation of the organization&#8217;s sustainability initiatives<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An evaluation of the financial statements and accompanying disclosures of the company<\/span><b>.\u00a0<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The <\/span><b>checklist for secretarial audit of listed company<\/b><span style=\"font-weight: 400;\"> help auditor to conduct audit without missing any important aspect.<\/span><\/p>\n<h2 id=\"more\"><b>More about Secretarial Audit checklist &amp; documentation<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The secretarial auditor is responsible for verifying several aspects and provides <\/span><b>secretarial audit report<\/b><span style=\"font-weight: 400;\">, including but not limited to, the maintenance of statutory registers and records, as well as ensuring compliance with relevant regulations as mentioned below:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of documents need to be verified in case of alteration of Memorandum of Association:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Notification of general meeting with appropriate justification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">General Meeting minutes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Annual Return<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Financial Statements<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Deposit Return<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">If any change in object occurs, then advertisement for the same.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Memorandum of association &amp; Article of Association<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Documents along with attachment of INC23, INC24, INC25, INC26, INC28.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of documents need to be verified in case of alteration of Article of Association:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">General meeting minutes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Article &amp; Memorandum of association<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">INC27 &amp; MGT 14<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicative document list that needs to be verified:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Companies\u2019 website<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">DIN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Incorporation document<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issue of shares &amp; securities<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents need to be checked with respect to deposits:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Board meeting minutes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Inviting deposit circulars<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Deposit insurance contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Instrument creating charge<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Trustee written consent for depositor<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">For calling meeting of depositors written requisition required<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Deposit trust deed<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Secretarial standard compliance<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/legalwindow.in\/roc-company-annual-filing\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-117337\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Get-Company-Annual-Return-Filing-from-Expert.-.png\" alt=\"\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-Company-Annual-Return-Filing-from-Expert.-.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-Company-Annual-Return-Filing-from-Expert.--600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-Company-Annual-Return-Filing-from-Expert.--300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-Company-Annual-Return-Filing-from-Expert.--768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/h2>\n<h2 id=\"takeaway\"><b>Takeaway<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Secretarial audits make sure that people are following the law and doing the right thing in the complicated world of company governance. The careful looking over of important papers and the thorough checks that are done during these audits make sure that businesses are open and responsible. Finding mistakes and fixing them quickly is important for businesses because it keeps them out of trouble with the law and builds trust among partners. These important scope of Secretarial Audit, documents and checks are more than just paperwork; they are the foundations of responsible and legal business practices in the modern world. Hopefully these scope of Secretarial Audit, key check and documents help you.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Secretarial audits are an important part of corporate governance because they make sure that a company is following the rules and laws that apply to it. The reports&hellip;<\/p>\n","protected":false},"author":5,"featured_media":118699,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[],"class_list":["post-118662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Scope of Secretarial Audit&#187; Legal Window<\/title>\n<meta name=\"description\" content=\"Scope of Secretarial Audit- The goal of this blog post is to look at the key documents and steps that are needed for a secretarial audit. \u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/scope-of-secretarial-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Scope of Secretarial Audit\" \/>\n<meta property=\"og:description\" content=\"Scope of Secretarial Audit- The goal of this blog post is to look at the key documents and steps that are needed for a secretarial audit. \u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalwindow.in\/blog\/scope-of-secretarial-audit\/\" \/>\n<meta property=\"og:site_name\" content=\"Legal Window\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/legalwindow.in\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-30T05:01:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-05T07:30:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/legal-window-content-image-8.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CS Urvashi Jain (M.COM, LLB, ACS)\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CS Urvashi Jain (M.COM, LLB, ACS)\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/scope-of-secretarial-audit\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/scope-of-secretarial-audit\\\/\"},\"author\":{\"name\":\"CS Urvashi Jain (M.COM, LLB, ACS)\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/person\\\/0d15d443f6478b86969f96816ea59630\"},\"headline\":\"Scope of Secretarial Audit: Key Checks and Important Documents\",\"datePublished\":\"2023-09-30T05:01:09+00:00\",\"dateModified\":\"2023-10-05T07:30:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/scope-of-secretarial-audit\\\/\"},\"wordCount\":1387,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/scope-of-secretarial-audit\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/LW-FIMG-5-2.png\",\"articleSection\":[\"Compliance\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/scope-of-secretarial-audit\\\/\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/scope-of-secretarial-audit\\\/\",\"name\":\"Scope of Secretarial Audit&#187; 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