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.
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·? 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
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·??Private Companies
Companies which a subsidiary of Public Companies mentioned above
BCOM (P), Pursuing CA
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