{"id":25865,"date":"2025-03-24T12:05:50","date_gmt":"2025-03-24T12:05:50","guid":{"rendered":"https:\/\/vibrantfinserv.com\/kb\/?p=25865"},"modified":"2025-06-07T06:09:17","modified_gmt":"2025-06-07T06:09:17","slug":"which-companies-require-secretarial-audit","status":"publish","type":"post","link":"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/","title":{"rendered":"Which Companies Require Secretarial Audit ?"},"content":{"rendered":"<p><strong>Which Companies Require Secretarial Audit?<\/strong> : With evolving corporate governance standards and increasing regulatory scrutiny, businesses in India are required to comply with various legal frameworks. <strong>Secretarial Audit<\/strong> is a key compliance mechanism introduced under the <strong>Companies Act, 2013<\/strong> to ensure transparency and adherence to corporate laws.<\/p>\n<p>This article provides a detailed overview of <strong>which companies require Secretarial Audit<\/strong>, its <strong>definition, applicability, benefits, limitations<\/strong>, a <strong>comparative analysis<\/strong>, and common <strong>FAQs<\/strong>.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79 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\" style=\"cursor:inherit\">Table of Contents<\/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: #999;color:#999\" 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: #999;color:#999\" 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 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#Definition_of_Secretarial_Audit\" >Definition of Secretarial Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#Companies_Required_to_Undergo_Secretarial_Audit\" >Companies Required to Undergo Secretarial Audit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#1_Listed_Companies\" >1. Listed Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#2_Public_Companies_Meeting_Specific_Criteria\" >2. Public Companies Meeting Specific Criteria<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#3_Companies_Prescribed_by_Regulatory_Authorities\" >3. Companies Prescribed by Regulatory Authorities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#Application_of_Secretarial_Audit\" >Application of Secretarial Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#Benefits_of_Secretarial_Audit\" >Benefits of Secretarial Audit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#1_Ensures_Regulatory_Compliance\" >1. Ensures Regulatory Compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#2_Improves_Corporate_Governance\" >2. Improves Corporate Governance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#3_Mitigates_Legal_Risks\" >3. Mitigates Legal Risks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#4_Enhances_Investor_Confidence\" >4. Enhances Investor Confidence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#5_Facilitates_Business_Expansion_Fundraising\" >5. Facilitates Business Expansion &amp; Fundraising<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#Limitations_of_Secretarial_Audit\" >Limitations of Secretarial Audit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#1_Limited_to_Compliance_Aspects\" >1. Limited to Compliance Aspects<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#2_Mandatory_Only_for_Large_Companies\" >2. Mandatory Only for Large Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#3_Requires_Expert_Knowledge\" >3. Requires Expert Knowledge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#4_Does_Not_Prevent_Non-Compliance\" >4. Does Not Prevent Non-Compliance<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#Comparative_Analysis_Secretarial_Audit_vs_Other_Audits\" >Comparative Analysis: Secretarial Audit vs Other Audits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#Frequently_Asked_Questions_FAQs\" >Frequently Asked Questions (FAQs)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#1_Which_companies_are_required_to_conduct_a_Secretarial_Audit\" >1. Which companies are required to conduct a Secretarial Audit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#2_Who_conducts_a_Secretarial_Audit\" >2. Who conducts a Secretarial Audit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#3_Is_Secretarial_Audit_applicable_to_private_companies\" >3. Is Secretarial Audit applicable to private companies?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#4_What_are_the_consequences_of_non-compliance\" >4. What are the consequences of non-compliance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/#5_How_does_Secretarial_Audit_benefit_a_companys_reputation\" >5. How does Secretarial Audit benefit a company\u2019s reputation?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Definition_of_Secretarial_Audit\"><\/span>Definition of Secretarial Audit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcSPhJGv_N7fynIG8LY68eGtAXA6uwExw0LxIA&amp;s\" alt=\"Secretarial-Audit\" width=\"378\" height=\"227\" \/><\/p>\n<p>A <strong>Secretarial Audit<\/strong> is a compliance verification process conducted to ensure that a company adheres to all applicable corporate laws and governance regulations. It is performed by a <strong>Practicing Company Secretary (PCS)<\/strong> and is mandatory for certain categories of companies as per <strong>Section 204 of the Companies Act, 2013<\/strong>.<\/p>\n<p>The objective of a Secretarial Audit is to:<\/p>\n<ul>\n<li>Identify <strong>non-compliance risks<\/strong>.<\/li>\n<li>Ensure <strong>corporate governance best practices<\/strong>.<\/li>\n<li>Assist companies in <strong>avoiding legal penalties<\/strong>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Companies_Required_to_Undergo_Secretarial_Audit\"><\/span>Companies Required to Undergo Secretarial Audit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As per <strong>Section 204 of the Companies Act, 2013<\/strong>, Secretarial Audit is mandatory for the following types of companies:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Listed_Companies\"><\/span>1. <strong>Listed Companies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Every company whose securities are <strong>listed on a recognized stock exchange<\/strong> must undergo a Secretarial Audit.<\/li>\n<li>Listed companies have strict <strong>SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015<\/strong>, which require detailed compliance checks.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Public_Companies_Meeting_Specific_Criteria\"><\/span>2. <strong>Public Companies Meeting Specific Criteria<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A <strong>public company<\/strong> that meets any of the following conditions must undergo a Secretarial Audit:\n<ul>\n<li><strong>Paid-up share capital of \u20b950 crores or more<\/strong>.<\/li>\n<li><strong>Annual turnover of \u20b9250 crores or more<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Companies_Prescribed_by_Regulatory_Authorities\"><\/span>3. <strong>Companies Prescribed by Regulatory Authorities<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The government and regulatory authorities like <strong>SEBI, RBI, or MCA<\/strong> may mandate Secretarial Audit for specific companies operating in sensitive industries such as <strong>banking, insurance, and finance<\/strong>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Application_of_Secretarial_Audit\"><\/span>Application of Secretarial Audit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Secretarial Audit applies to various sectors and industries, including:<\/p>\n<ul>\n<li><strong>Listed companies and large public corporations<\/strong><\/li>\n<li><strong>Banking and financial institutions<\/strong><\/li>\n<li><strong>Insurance companies<\/strong><\/li>\n<li><strong>Companies with complex corporate structures<\/strong><\/li>\n<li><strong>Multinational corporations with cross-border regulatory compliance<\/strong><\/li>\n<\/ul>\n<p>The audit helps companies maintain high levels of <strong>corporate governance, stakeholder confidence, and legal adherence<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Benefits_of_Secretarial_Audit\"><\/span>Benefits of Secretarial Audit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcTgmf-1WFZcGgM7RYHQgMNGTOAUgTZmUfsMRw&amp;s\" alt=\"Secretarial Audit\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Ensures_Regulatory_Compliance\"><\/span>1. <strong>Ensures Regulatory Compliance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Helps companies comply with <strong>corporate laws, SEBI guidelines, FEMA regulations, and industry-specific laws<\/strong>.<\/li>\n<li>Reduces the risk of <strong>legal disputes, penalties, and fines<\/strong>.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Improves_Corporate_Governance\"><\/span>2. <strong>Improves Corporate Governance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Encourages <strong>ethical business practices and transparency<\/strong>.<\/li>\n<li>Strengthens compliance culture within the company.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Mitigates_Legal_Risks\"><\/span>3. <strong>Mitigates Legal Risks<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Identifies <strong>potential legal and regulatory violations<\/strong> before they escalate.<\/li>\n<li>Helps companies take corrective action on time.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Enhances_Investor_Confidence\"><\/span>4. <strong>Enhances Investor Confidence<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A well-audited company attracts <strong>investors, venture capitalists, and lenders<\/strong>.<\/li>\n<li>Improves the company\u2019s credibility in the market.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Facilitates_Business_Expansion_Fundraising\"><\/span>5. <strong>Facilitates Business Expansion &amp; Fundraising<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Essential for companies planning <strong>IPOs, mergers, or acquisitions<\/strong>.<\/li>\n<li>A Secretarial Audit report enhances the company\u2019s valuation and reputation.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Limitations_of_Secretarial_Audit\"><\/span>Limitations of Secretarial Audit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Limited_to_Compliance_Aspects\"><\/span>1. <strong>Limited to Compliance Aspects<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Does not cover <strong>financial performance, taxation, or operational efficiency<\/strong>.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Mandatory_Only_for_Large_Companies\"><\/span>2. <strong>Mandatory Only for Large Companies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Small private companies and startups are <strong>not required<\/strong> to undergo Secretarial Audit.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Requires_Expert_Knowledge\"><\/span>3. <strong>Requires Expert Knowledge<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Companies must engage a <strong>qualified Practicing Company Secretary (PCS)<\/strong>, which may involve additional costs.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Does_Not_Prevent_Non-Compliance\"><\/span>4. <strong>Does Not Prevent Non-Compliance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The audit identifies gaps but does not guarantee prevention of future legal violations.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Comparative_Analysis_Secretarial_Audit_vs_Other_Audits\"><\/span>Comparative Analysis: Secretarial Audit vs Other Audits<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\"alignright\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcRH68uJWMknBpo-dJqHiGvlpyv96qymeKFXlQ&amp;s\" alt=\"Secretarial Audit: Meaning ...\" \/><\/p>\n<table>\n<thead>\n<tr>\n<th>Feature<\/th>\n<th>Secretarial Audit<\/th>\n<th>Statutory Audit<\/th>\n<th>Internal Audit<\/th>\n<th>Tax Audit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Purpose<\/td>\n<td>Ensures compliance with corporate laws<\/td>\n<td>Examines financial statements<\/td>\n<td>Reviews internal processes<\/td>\n<td>Checks tax compliance<\/td>\n<\/tr>\n<tr>\n<td>Conducted by<\/td>\n<td>Practicing Company Secretary (PCS)<\/td>\n<td>Chartered Accountant (CA)<\/td>\n<td>Internal auditor (CA, CMA, or consultant)<\/td>\n<td>Chartered Accountant (CA)<\/td>\n<\/tr>\n<tr>\n<td>Applicability<\/td>\n<td>Listed &amp; large public companies<\/td>\n<td>All registered companies<\/td>\n<td>Any company as required<\/td>\n<td>Companies meeting tax thresholds<\/td>\n<\/tr>\n<tr>\n<td>Scope<\/td>\n<td>Corporate governance, regulatory compliance<\/td>\n<td>Financial statements &amp; records<\/td>\n<td>Risk management, internal controls<\/td>\n<td>Income tax laws, GST laws<\/td>\n<\/tr>\n<tr>\n<td>Regulatory Body<\/td>\n<td>Ministry of Corporate Affairs (MCA) &amp; SEBI<\/td>\n<td>Institute of Chartered Accountants of India (ICAI)<\/td>\n<td>Board of Directors<\/td>\n<td>Income Tax Department<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A <strong>Secretarial Audit<\/strong> is a crucial compliance requirement for <strong>listed companies and large public companies<\/strong>. It plays an essential role in maintaining <strong>corporate transparency, legal compliance, and investor confidence<\/strong>.<\/p>\n<p>While Secretarial Audit has certain <strong>limitations<\/strong>, its <strong>benefits far outweigh the challenges<\/strong>, making it an indispensable process for businesses aiming for regulatory excellence.<\/p>\n<p>Companies falling under the <strong>mandatory audit criteria<\/strong> should ensure they conduct <strong>regular Secretarial Audits<\/strong> to maintain a clean compliance record and avoid legal repercussions.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_FAQs\"><\/span>Frequently Asked Questions (FAQs)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Which_companies_are_required_to_conduct_a_Secretarial_Audit\"><\/span>1. <strong>Which companies are required to conduct a Secretarial Audit?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Listed companies, public companies with <strong>paid-up share capital of \u20b950 crores or more<\/strong>, or an <strong>annual turnover of \u20b9250 crores or more<\/strong> must conduct a Secretarial Audit.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Who_conducts_a_Secretarial_Audit\"><\/span>2. <strong>Who conducts a Secretarial Audit?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A <strong>Practicing Company Secretary (PCS)<\/strong> registered with the <strong>Institute of Company Secretaries of India (ICSI)<\/strong> is authorized to conduct a Secretarial Audit.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Is_Secretarial_Audit_applicable_to_private_companies\"><\/span>3. <strong>Is Secretarial Audit applicable to private companies?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>No, <strong>private limited companies<\/strong> are not required to undergo a Secretarial Audit unless prescribed by regulatory authorities.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_What_are_the_consequences_of_non-compliance\"><\/span>4. <strong>What are the consequences of non-compliance?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Non-compliance with <strong>Section 204 of the Companies Act, 2013<\/strong> can lead to penalties for the company and its officers, including fines and legal actions.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_How_does_Secretarial_Audit_benefit_a_companys_reputation\"><\/span>5. <strong>How does Secretarial Audit benefit a company\u2019s reputation?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A positive Secretarial Audit report enhances <strong>investor trust, corporate credibility, and compliance reputation<\/strong>.<\/li>\n<\/ul>\n<p>This guide provides a detailed understanding of <strong>which companies require Secretarial Audit, its benefits, and compliance requirements<\/strong>. Businesses should take necessary steps to ensure <strong>corporate governance and legal adherence<\/strong> for long-term sustainability.<\/p>\n<p>&nbsp;<\/p>\n<p>For further details access our website\u00a0<u><a href=\"https:\/\/vibrantfinserv.com\/\">https:\/\/vibrantfinserv.com\/<\/a><\/u><\/p>\n<p>To visit:\u00a0<a href=\"https:\/\/www.mca.gov.in\/\">https:\/\/www.mca.gov.in\/<\/a><\/p>\n<p>Contact:\u00a0\u00a0\u00a0\u00a0 8130555124, 8130045124<\/p>\n<p>Whatsapp:\u00a0\u00a0<u><a href=\"https:\/\/wa.me\/918130555124\" target=\"_blank\" rel=\"noopener\">https:\/\/wa.me\/918130555124<\/a><\/u><\/p>\n<p>Mail ID:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"mailto:operations@vibrantfinserv.com\">operations@vibrantfinserv.com<\/a><\/p>\n<p>Web Link:\u00a0\u00a0\u00a0<u><a href=\"https:\/\/vibrantfinserv.com\/\">https:\/\/vibrantfinserv.com<\/a><\/u><\/p>\n<p>FB Link:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<u><a href=\"https:\/\/fb.me\/vibrantfinserv2\" target=\"_blank\" rel=\"noopener\">https:\/\/fb.me\/vibrantfinserv<\/a><\/u><\/p>\n<p>Insta Link:\u00a0\u00a0<u><a href=\"https:\/\/www.instagram.com\/vibrantfinserv2\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.instagram.com\/vibrantfinserv2\/<\/a><\/u><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Which Companies Require Secretarial Audit? : With evolving corporate governance standards and increasing regulatory scrutiny, businesses in India are required to comply with various legal frameworks. Secretarial Audit is a key compliance mechanism introduced under the Companies Act, 2013 to ensure transparency and adherence to corporate laws. This article provides a detailed overview of which\u2026 <span class=\"read-more\"><a href=\"https:\/\/vibrantfinserv.com\/kb\/which-companies-require-secretarial-audit\/\">Read More &raquo;<\/a><\/span><\/p>\n","protected":false},"author":1,"featured_media":25866,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54101],"tags":[54335,1387,2672,1773,221,4289,5373,1452,4285,26869,212,54366,27046,27416,1508,1407,54102],"class_list":["post-25865","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-secretarial-audit","tag-annualcompliance","tag-audit","tag-auditrequirements","tag-businessregulations","tag-companiesact2013","tag-companycompliance","tag-companylaw","tag-corporategovernance","tag-corporatelaw","tag-csprofessionals","tag-legalcompliance","tag-listedcompanies","tag-mandatoryaudit","tag-sebiregulations","tag-secretarialaudit","tag-secretarialstandards","tag-secretarial-audit"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Which Companies Require Secretarial Audit ? 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