Secretarial Audit
Independent Section 204 audit (MR-3)
Independent secretarial audit assessing statutory compliance, governance, and risk — culminating in the MR-3 report and corrective advisory.
Scope of work
- Secretarial Audit under Section 204 of the Companies Act, 2013
- Verification of compliance with the Companies Act, SEBI regulations, and other applicable laws
- Review of Board processes, statutory registers, and corporate records
- Examination of ROC/MCA filings and regulatory disclosures
- Assessment of governance practices and Secretarial Standards (SS-1 & SS-2)
- Audit of Board, Committee, and General Meeting compliances
- Review of shareholding patterns, share transfers, and capital-related compliances
- Identification of compliance gaps, risks, and procedural deficiencies
- Preparation and issuance of the Secretarial Audit Report (MR-3)
- Advisory on corrective actions and compliance improvements
- Assistance in responding to audit observations and regulatory queries
- Support for listed and unlisted public companies, and prescribed private companies
Documents to get started
The initial list below helps us assess your assignment. We confirm the exact requirements after review. Please do not send confidential records through the initial enquiry form.
- Entity and listing details, applicable registrations and reporting period
- Relevant Board records, prior reports and exchange correspondence
- Statutory registers, meeting records, filings and the previous audit report
Frequently asked questions
Is this the same as the Annual Secretarial Compliance Report?
They are distinct assignments. We review the applicable requirements and agree whether secretarial audit, the annual compliance report or both are needed.
Do you help address audit observations?
We discuss findings and can assist with an agreed corrective-action plan and supporting documentation.
What is the expected turnaround?
We confirm an assignment-specific timeline after reviewing the scope and documents. Document readiness, third-party inputs and authority approvals can affect completion; no regulatory approval date is guaranteed.