{"id":2532,"date":"2019-11-06T12:02:25","date_gmt":"2019-11-06T06:32:25","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2532"},"modified":"2019-11-06T12:02:25","modified_gmt":"2019-11-06T06:32:25","slug":"secretarial-audit","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/secretarial-audit\/","title":{"rendered":"Know all about Secretarial Audit"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#Introduction\" title=\"Introduction:\">Introduction:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#Applicability_of_Secretarial_Audit\" title=\"Applicability of Secretarial Audit:\">Applicability of Secretarial Audit:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#Scope_of_Secretarial_Audit\" title=\"Scope of Secretarial Audit:\">Scope of Secretarial Audit:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#How_Appointment_made_of_Secretarial_Auditor\" title=\"How Appointment made of Secretarial Auditor\">How Appointment made of Secretarial Auditor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#How_to_Go_ahead_or_Process_of_Secretarial_Audit\" title=\"How to Go ahead or Process of\u00a0 Secretarial Audit\u00a0\">How to Go ahead or Process of\u00a0 Secretarial Audit\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#Brief_Understanding\" title=\"Brief Understanding:-\">Brief Understanding:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#Process\" title=\"Process:-\">Process:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#Finalization_of_Audit_Plan_and_Briefing_the_Staff\" title=\"Finalization of Audit Plan and Briefing the Staff\">Finalization of Audit Plan and Briefing the Staff<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#Objective\" title=\"Objective:-\">Objective:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#Benefits_of_Secretarial_Audit\" title=\"Benefits of Secretarial Audit\">Benefits of Secretarial Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#Conclusion\" title=\"Conclusion:\">Conclusion:<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><b>Introduction:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Secretarial Audit is a Compliance mechanism that assists Stakeholders and Regulators to determine whether applicable laws are complied by the companies or not and the Adequacy of System process in the company. Submission of Secretarial audit reports for the prescribed companies was mandated from FY 2014-15 onwards under Section 204 of the <a href=\"https:\/\/aktassociates.com\/blog\/incorporation-of-company\/\">Companies Act, 2013<\/a>.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2535 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Secretarial-Audit.png\" alt=\"Secretarial Audit\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Secretarial-Audit.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Secretarial-Audit-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Secretarial-Audit-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Every Company needs to comply with various rules and regulations relating to Companies Act, RERA, FEMA, Securities Law and other General Laws like Environmental Law, Labour Law, etc. Secretarial Audit covers all Non-financial aspects which could impact the performance of the company and verifies compliances of applicable laws, rules, and regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Applicability_of_Secretarial_Audit\"><\/span><b>Applicability of Secretarial Audit:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 204(1)<span style=\"font-weight: 400;\"> of the Companies Act, 2013 read with <\/span><b>rule 9<\/b><span style=\"font-weight: 400;\"> of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 provides that the following class of companies shall be required to get Secretarial Audit done by a Practicing Company Secretary:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> every listed company; or<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> All\u00a0 <a href=\"https:\/\/aktassociates.com\/blog\/public-limited-company-registration\/\">public company<\/a> having a <\/span>paid-up share capital of 50 crore rupees or more<span style=\"font-weight: 400;\">; or<\/span><\/li>\n<li><span style=\"font-weight: 400;\">All public company having a <\/span>turnover of 250 crore rupees or more<span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Secretarial Audit is also mandatory for a private company which is a subsidiary of a Public Company and falls under the above-mentioned criteria.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Scope_of_Secretarial_Audit\"><\/span><b>Scope of Secretarial Audit:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In terms of <\/span><span style=\"font-weight: 400;\">Form<\/span><span style=\"font-weight: 400;\"> MR-3, Secretarial Auditor needs to examine and report compliance with the following mentioned five specific laws:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Companies Act, 2013 (the Act) along with the prescribed\u00a0 rules;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Securities Contracts (Regulation) Act, 1956 (\u2018SCRA\u2019) along with the prescribed rules ;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Depositories Act, 1996 and\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/aktassociates.com\/blog\/fema-and-fera-rules-for-nri\/\">Foreign Exchange Management Act<\/a>, 1999(FEMA)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Regulations and Guidelines prescribed under the Securities and Exchange Board of India Act, 1992 (\u2018SEBI Act\u2019)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Reporting on compliance of \u2018Other laws as may be applicable specifically to the company\u2019 shall mean all the laws which are applicable to specific Company for example for Banks.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ensure compliance mechanism for Adequate\u00a0 Processes .<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"How_Appointment_made_of_Secretarial_Auditor\"><\/span><b>How Appointment made of <\/b><b>Secretarial Auditor<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per sec 204, Exclusively a member of the Institute of Company Secretaries of India (ICSI)holding certificate of practice (company secretary in practice) can conduct Secretarial Audit. Accordingly, CS will furnish the Secretarial Audit Report to the company. As per the rules of company Act, the secretarial auditor is required to be\u00a0 appointed by means of the resolution called as BR <\/span>(<a href=\"https:\/\/aktassociates.com\/blog\/board-resolution-for-changing-name-of-the-company\/\">BOARD RESOLUTION<\/a>)<span style=\"font-weight: 400;\"> at a properly convened meeting of the Board of Directors of the company<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Go_ahead_or_Process_of_Secretarial_Audit\"><\/span><b>How to Go ahead or Process of\u00a0 Secretarial Audit\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Brief_Understanding\"><\/span><b>Brief Understanding:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Secretarial Audit is a process to check compliance with the provisions of all laws\/ rules\/ regulations\/standards\/procedures applicable to the company including laws\/ rules\/ regulations\/standards\/procedures specifically applicable to the company and; adherence to good governance practices with regard to the systems and processes of seeking and obtaining approvals of the Board and\/or shareholders, as may be necessary, for the business and other activities of the company<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Process\"><\/span><b>Process:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b>Intimation to earlier Incumbent<span style=\"font-weight: 400;\">\u00a0<\/span><\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Whenever a practicing company secretary is appointed as Secretarial Auditor in place of the existing Secretarial Auditor, he\/she should intimate the appointment to the earlier incumbent in writing<\/span><\/p>\n<ul>\n<li><b>Acceptance of Appointment<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">An appointment letter to be issued by the company to the\u00a0 <a href=\"https:\/\/aktassociates.com\/blog\/section-205-functions-of-company-secretary\/\">Company secretary<\/a> along with a copy of the board resolution for an appointment. Accordingly, the secretarial auditor\u00a0 shall confirm acceptance\/Rejection (as the case may be) of appointment in writing<\/span><\/p>\n<ul>\n<li><b>Preliminary Discussions\/Surveys<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0It is important to have relevant information about the company. The secretarial auditor is expected to take an overview of the operations of the company and interact with the personnel involved to know about the nature of the business. He may opt for surveys for generating information about the company.<\/span><\/p>\n<ul>\n<li><b>Preliminary Meeting<span style=\"font-weight: 400;\">\u00a0<\/span><\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The preliminary meeting with the senior management and the staff involved in the audit will give a fair idea of what is the business and operations of the company\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Finalization_of_Audit_Plan_and_Briefing_the_Staff\"><\/span><b>Finalization of Audit Plan and Briefing the Staff<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the foremost and final step for concluding the Secretarial Audit to briefing the planning and Implementation<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Objective\"><\/span><b>Objective:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The objective of <\/span><span style=\"font-weight: 400;\">Secretarial<\/span> <span style=\"font-weight: 400;\">Audit is as mentioned below:-<\/span><\/p>\n<ul>\n<li><b><span style=\"font-weight: 400;\">To establish and maintain effective coordination of functional units and the compliance department under the overall supervision of the Board<\/span><\/b><\/li>\n<li><span style=\"font-weight: 400;\">Effective communication of the changes in the regulatory mandates to the applicable functional and other units in a real-time manner.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">To establish effective monitoring and control systems<\/span><\/li>\n<li><span style=\"font-weight: 400;\">To introduce effective whistleblowing mechanism<\/span><\/li>\n<li><span style=\"font-weight: 400;\">To provide training on compliance requirements at regular intervals.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">To establish a proactive compliance risk management culture into the organization.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Benefits_of_Secretarial_Audit\"><\/span><b>Benefits of Secretarial Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Broadly, the need for the Secretarial Audit is:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">To ensure\u00a0 compliance with the legal and procedural requirements<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Provides assistance to the Top management\u00a0 level ( the directors &amp; Key Managerial Personnel etc.) regarding applicable laws are complied by the company\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Secretarial Audit ensures resolution of disputes regarding the applicability of several laws and removes suspiciousness of Applicability.<\/span><\/li>\n<\/ol>\n<h2><a href=\"https:\/\/aktassociates.com\/start-a-business\/private-limited-company-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2057 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Register-Your-company.png\" alt=\"company registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Register-Your-company.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Register-Your-company-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Register-Your-company-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In conclusion, it may be pointed out that a Secretarial Auditor has to carry out the necessary checks to verify the records and compliances connected thereto. While the extent of checking is a matter of personal judgment, he should safeguard himself against any possible charge of negligence in respect of inaccurate or incomplete statements, certified by him. A Company Secretary in Practice is advised to exercise reasonable care &amp; due diligence.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction: Secretarial Audit is a Compliance mechanism that assists Stakeholders and Regulators to determine whether applicable laws are complied by &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Know all about Secretarial Audit\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/secretarial-audit\/#more-2532\">Read more<span class=\"screen-reader-text\">Know all about Secretarial Audit<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2536,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Know all about Secretarial Audit AKT 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