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SECRETARIAL AUDIT
DOCUMENTS REQUIRED
- Charter Documents
- Last year Secretarial Audit Report
- Statutory Registers
- Board and General Meeting Minutes & Notices thereto
- Audited financial statements
- Filings & Intimations with Registrar of Companies, Stock Exchanges, Newspaper Advertisements (if Listed)
- Annual Performance Reports, Lease Deed, LUT cum Bond, softex returns (if falls under SEZ)
- Filings with other statutory departments
- Filings with RBI (If there is foreign investment)
- ECB Returns (if there are foreign borrowings in the company)
- Registers maintained under Labour Laws
- Disclosures and Declaration for code of conduct received from the directors
- Sitting fees and Remuneration details paid to directors
- Proof of spending CSR amount
- SAST Disclosures
- Bank account details for dividend
TO WHOM IT IS APPLICABLE?
- Every Listed Company.
- Every public company having anyone of following
a. Paid up share capital more than Rs.50crore or
b. Turnover more than Rs.250 crore
FAQs
Only the member of the Institute of Company Secretaries of India holding Certificate of Practice can conduct Secretarial Audit.
If a company or any officer of the company or the company secretary in practice, contravenes the provisions of the section, the company, every officer of the company or the company secretary in practice, who is in default, shall be punishable with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees.