{"id":121239,"date":"2024-04-27T17:51:38","date_gmt":"2024-04-27T12:21:38","guid":{"rendered":"https:\/\/legalwindow.in\/?p=121239"},"modified":"2024-04-23T18:03:10","modified_gmt":"2024-04-23T12:33:10","slug":"secretarial-audit-under-the-companies-act-2013","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/secretarial-audit-under-the-companies-act-2013\/","title":{"rendered":"Master Secretarial Audit: A Complete Compliance Guide"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-121318 size-full\" title=\"Secretarial Audit under the Companies Act 2013\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Master-Secretarial-Audit-A-Complete-Compliance-Guide-1.png\" alt=\"Secretarial Audit under the Companies Act 2013\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Master-Secretarial-Audit-A-Complete-Compliance-Guide-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Master-Secretarial-Audit-A-Complete-Compliance-Guide-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Master-Secretarial-Audit-A-Complete-Compliance-Guide-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Master-Secretarial-Audit-A-Complete-Compliance-Guide-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">A secretarial audit involves detailed examination of a firm\u2019s books and papers by an independent auditor or a firm that specializes in such audits. The primary objective of the<\/span><b>\u00a0Secretarial Audit under the Companies Act 2013<\/b><span style=\"font-weight: 400;\">\u00a0is to ensure compliance with various laws, rules, regulations and standards applicable to the company\u2019s activities. These could be company laws, securities legislation, labor legislations, environment legislations, tax legislations and other regulatory requirements. Typically, an audit looks at how well a company has adhered to its legal and regulatory obligations including corporate governance; management practices; disclosure norms; procedural requirements. To ascertain compliance with these obligations different documents are examined such as meeting minutes, resolutions, statutory registers, regulatory filings, contracts\/ agreements and other relevant records.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li><a href=\"#of\">Applicability of Secretarial Audit \u2013 Section 204(1)<\/a><\/li>\n<li><a href=\"#scope\">Scope of Secretarial Audit<\/a><\/li>\n<li><a href=\"#auditor\">Appointment of Secretarial Auditor<\/a><\/li>\n<li><a href=\"#audit\">Advantages of the Audit Secretarial<\/a><\/li>\n<li><a href=\"#the\">Penal provisions relating to the Audit Secretariat<\/a><\/li>\n<li><a href=\"#conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Applicability of Secretarial Audit \u2013 Section 204(1)\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The <\/span><b>applicability of secretarial Audit<\/b><span style=\"font-weight: 400;\"> can be understood by understanding the Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That applies to all\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">listed companies;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">public companies having paid up share capital of Rs.50 crore or more;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Public companies having turnover of Rs.250 crore or more.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Every company which has loans or borrowings from banks or public financial institutions in excess of one hundred crore rupees.<\/span><\/li>\n<\/ul>\n<h2><b>Scope of Secretarial Audit\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">For the purposes of this form, Secretarial Auditor should assess and express opinion in relation to compliance with the following five specific Acts:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Companies Act 2013<\/span><span style=\"font-weight: 400;\"> and its provisions;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Securities Contracts (Regulation) Act 1956<\/span><span style=\"font-weight: 400;\"> (&#8220;SCRA&#8221;) and its rules.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Depositories Act of 1996 along with related regulations; Foreign Exchange Management Act, 1999 and its regulation for foreign direct investment, overseas direct investments &amp; external commercial borrowing; Securities and Exchange Board of India Act, 1992 (\u201cSEBI Act\u201d) regulations\/guidelines.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">The <\/span><a href=\"https:\/\/legalwindow.in\/sebi-social-stock-exchange\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Securities and Exchange Board of India<\/span><\/a><span style=\"font-weight: 400;\"> (Buy Back of Securities) Regulations, 1998 Other areas which need to be checked Secretarial standards issued by the Institute of Company Secretaries of India; The SEBI (Listing and Other Disclosure Requirements) Regulations, 2015, if applicable.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> The Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.\u00a0<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">iii.<\/span> <span style=\"font-weight: 400;\">Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations (1992).<\/span><\/p>\n<ol start=\"2009\">\n<li><span style=\"font-weight: 400;\">Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations of 2009.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Securities and Exchange Board of India (Employee Option and Share Purchase Scheme) Guidelines, 1999<\/span><\/li>\n<li><span style=\"font-weight: 400;\">The Securities<\/span> <span style=\"font-weight: 400;\">and Exchange<\/span> <span style=\"font-weight: 400;\">Board<\/span> <span style=\"font-weight: 400;\">of India&#8217;s (Issues and Listing of Debt<\/span> <span style=\"font-weight: 400;\">Securities)<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">vii \u00a0 \u00a0 \u00a0 \u00a0 The Securities and Exchange Board of India (Registrars to Issue and Share Transfer Agents) Regulations, 1993.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Viii \u00a0 \u00a0 The Securities and Exchange Board of India&#8217;s Delisting of Equity Shares Regulations, 2009.\u00a0<\/span><\/p>\n<h2><b>Appointment of Secretarial Auditor<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">According to Article 8(4) of the Company (Board of Directors&#8217; Meeting and its Authority) Rules of 2014, the Secretary is appointed by a resolution passed at a properly convened meeting of the Company&#8217;s Board of Directors.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> Obtain approval from the auditor&#8217;s secretariat.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Appoint and remunerate the secretary auditor at the board of directors&#8217; meeting.\\<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">iii. Submit <\/span><a href=\"https:\/\/legalwindow.in\/procedure-for-filing-e-form-mgt-14\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Form MGT-14<\/span><\/a><span style=\"font-weight: 400;\"> to the ROC, together with a certified copy of the board meeting resolution.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Secretarial Audit Report<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Every company to which secretarial report applies \u2013<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It shall be prepared by a Company Secretary in Practice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It shall be prepared in Form MR-3<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Annexed with Board\u2019s Report, considering the increasing importance of Corporate Governance.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-121280 size-full\" title=\"Importance of secretarial audit under the companies act\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Screenshot-5-5.png\" alt=\"Importance of secretarial audit under the companies act\" width=\"1008\" height=\"399\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screenshot-5-5.png 1008w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screenshot-5-5-300x119.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Screenshot-5-5-768x304.png 768w\" sizes=\"auto, (max-width: 1008px) 100vw, 1008px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><b>Advantages of the Audit Secretarial<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A <\/span><b>Master Secretarial Audit<\/b><span style=\"font-weight: 400;\"> offers several benefits, including ensuring compliance with legal and procedural standards and reducing the risk of legal concerns affecting the company&#8217;s progress.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uf0fc Ensuring confidence among promoters, directors, investors, government agencies, regulators, and other stakeholders.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uf0fc Ensure the company&#8217;s aims, structures, and operations align with current business trends and applicable legislation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uf0fc Improve the company&#8217;s reputation among regulators and stakeholders.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uf0fc Use as a risk management tool for governance and compliance, mitigating regulatory hazards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uf0fc Assisting investors in assessing company compliance and making educated investment decisions.<\/span><\/p>\n<h2><b>Penal provisions relating to the Audit Secretariat<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">According to Section 204(4) of Secretarial Audit under the Companies Act 2013 the <a href=\"https:\/\/en.wikipedia.org\/wiki\/Companies_Act_2013\" target=\"_blank\" rel=\"noopener\">Companies Act 2013<\/a>, if the company or any officer of the company or company secretary in practice violates the provisions of this section, the company, any officer of the company, or the company secretary in practice who is in default shall be fined two million rupees.<\/span><\/p>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A <\/span><a href=\"https:\/\/legalwindow.in\/scope-of-secretarial-audit\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">secretarial audit<\/span><\/a><span style=\"font-weight: 400;\"> under the Companies Act 2013 is a critical component of corporate governance and compliance, providing a clear lens through which to evaluate organizations&#8217; compliance with legal and regulatory standards. Its contribution to improving openness, accountability, and governance processes cannot be emphasized. As the corporate environment advances, the relevance of secretarial audits in maintaining the integrity and credibility of business operations grows, making them an essential tool for businesses of all sizes.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A secretarial audit involves detailed examination of a firm\u2019s books and papers by an independent auditor or a firm that specializes in such audits. The primary objective of&hellip;<\/p>\n","protected":false},"author":5,"featured_media":121339,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-121239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-start-and-manage-a-business"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Secretarial Audit under the Companies Act 2013 &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"Secretarial Audit under the Companies Act 2013 is to ensure compliance with various laws, rules and regulations.\" \/>\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\/secretarial-audit-under-the-companies-act-2013\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Secretarial Audit under the Companies Act 2013 &#187; 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