Applicability of Secretarial Audit

Applicability of Secretarial Audit

As per Section 204 of Companies Act, 2013 following are the companies who required to conduct Secretarial Audit mandatorily:

·??Listed Companies

All listed companies are mandatorily required to conduct Secretarial Audit.

?

·? Unlisted Public Companies

The Following companies must also conduct a Secretarial Audit

?? Companies with Paid Up Capital of Rs.50 Crore or More

?? Companies with Turnover of Rs.250 Crore or More

?

·??Private Companies

Companies which a subsidiary of Public Companies mentioned above

Sachin Talan

BCOM (P), Pursuing CA

1 个月

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