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Secretarial audit
Unlisted public companies
- Companies Act aur FEMA review
- Sector laws ka check
- Form MR-3
- Board ke liye observations
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
CS · Secretarial audit
Secretarial audit batata hai ki company ne saal bhar Companies Act, SEBI, FEMA aur apne sector ke laws ka palan kiya ya nahi. Badi public aur listed companies ke liye yeh zaroori hai, aur private companies funding ya due diligence se pehle voluntary audit karwati hain. Hum audit se pehle gaps dhoondh kar theek karwate hain.
Kaam mein kya shamil hai
Fees
Fee company ke size, laws ki sankhya aur records ki halat par depend karti hai.
Unlisted public companies
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Listed entities aur material subsidiaries
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Private companies
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Is page par di gayi jaankari general information hai, professional advice nahi. Positions facts aur us waqt ke law par depend karti hain — apne case ke liye humse baat kar lijiye.
Jo galti theek ho sakti hai, report se pehle theek — qualification kam se kam.
Tax, FEMA aur legal angle wale points par usi file par expert opinion.
Scope
Sirf MR-3 nahi — audit se pehle aur baad ka kaam bhi.
Meetings, registers, filings, loans, investments aur related party transactions.
Listed entities ke liye LODR, insider trading aur takeover regulations.
Foreign investment aur ODI ki reporting.
Company ke business par lagne wale specific laws aur licences.
Audit se pehle gaps ki list aur sudhaar ka plan.
Private companies ke liye funding ya sale se pehle.
Kanoon kya kehta hai
Secretarial audit ek saal ka compliance record hai — jo galti audit mein dikhi, woh board report mein public ho jaati hai.
Har listed company; public company jiska paid-up capital ₹50 crore ya turnover ₹250 crore ya usse zyada; ya bank/financial institutions se outstanding loans ₹100 crore ya zyada.
Sirf Company Secretary in Practice; report Form MR-3 mein.
MR-3 board report ke saath lagta hai; qualifications ka board ko jawab dena hota hai.
Default par company, har officer in default aur PCS par penalty ka provision.
Secretarial audit aur annual secretarial compliance report; auditor ke appointment aur term par SEBI ki shartein.
Listed company ki unlisted material subsidiary par bhi secretarial audit.
Ye baatein pehle se jaan lijiye
Audit ke time pata chala ki meetings ka quorum ya notice period galat tha — ab theek nahi ho sakta.
Minutes time par sign nahi, ya resolution ka wording filing se alag.
Section 188 ke transactions bina prior approval — audit mein qualification.
MGT-14, DIR-12, PAS-3 jaise event-based forms time par nahi.
Sirf Companies Act dekha, factory, environment ya labour law ka record nahi.
CGA ka process
Company ka size aur type dekh kar audit lagu hai ya nahi.
Har applicable law ki compliance list aur document request.
Records, filings aur meetings ka saal bhar ka check.
Jo kami mili uski list — jo theek ho sakti hai, report se pehle.
Signed report UDIN ke saath, board report mein lagane ke liye.
Documents
Ye list taiyar rakhiye. Photo ya scan WhatsApp par bhej dijiye — original sirf zaroorat par. Case ke hisaab se list thodi badal sakti hai.
Zaroori
Secretarial auditor ke appointment, eligibility aur term par SEBI ne listed companies ke liye nayi shartein lagayi hain. Appointment se pehle eligibility confirm kar lijiye.
Audit report mein qualification aane par board ko board report mein uska explanation dena hota hai — isliye audit se pehle review karwana hamesha behtar hai.
Quick guide
Section 204 aur Companies (Appointment and Remuneration of Managerial Personnel) Rules ke Rule 9 ke hisaab se. Thresholds latest audited financial statements ki last date par check hote hain.
| Company | Condition | Secretarial audit |
|---|---|---|
| Listed company | Koi threshold nahi | Zaroori |
| Public company | Paid-up share capital ₹50 crore ya zyada | Zaroori |
| Public company | Turnover ₹250 crore ya zyada | Zaroori |
| Koi bhi company (private bhi) | Banks ya public financial institutions se outstanding loans/borrowings ₹100 crore ya zyada | Zaroori |
| Listed entity ki unlisted material subsidiary (India mein) | SEBI LODR Regulation 24A | Zaroori |
| Baaki private companies | Upar ki koi condition nahi | Mandatory nahi, voluntary audit kar sakte hain |
Audit sirf Company Secretary in Practice kar sakta hai. Report Form MR-3 mein hoti hai aur board report ke saath lagti hai. Report mein koi qualification ho toh board ko apne report mein uska jawab dena hota hai.
Har listed company, aur woh public company jiska paid-up share capital ₹50 crore ya usse zyada ho, ya turnover ₹250 crore ya usse zyada ho, ya banks/public financial institutions se outstanding loans ya borrowings ₹100 crore ya usse zyada hon.
Law ke under zaroori nahi, lekin funding, bank loan, sale ya due diligence se pehle voluntary audit se gaps pehle pata chal jaate hain aur theek ho jaate hain.
Sirf practising Company Secretary. Listed companies mein auditor ke liye SEBI ki extra eligibility shartein bhi hain.
Board ko board report mein har qualification ka explanation dena hota hai. Jo galti theek ho sakti hai, uske liye compounding ya corrective filing ka raasta dekhte hain.
Aam taur par nahi. Private company par secretarial audit tab lagta hai jab uske banks ya public financial institutions se outstanding loans/borrowings ₹100 crore ya zyada hon, ya wo kisi listed company ki material unlisted subsidiary ho. Baaki private companies voluntary audit karwa sakti hain.
Paid-up capital, turnover aur outstanding borrowings latest audited financial statements ki last date par dekhe jaate hain. Agar 31 March ko threshold cross hua, toh us saal ke liye audit lagta hai.
Sirf Company Secretary in Practice (PCS). Company ka apna employee CS ye audit nahi kar sakta. Report Form MR-3 mein di jaati hai.
Aur bhi
Company ka type, paid-up capital, turnover aur bank borrowings bataiye — hum bata denge ki secretarial audit lagu hai ya nahi, aur fee kya hogi.