Secretarial audit is not only for catching late filings. It reviews whether governance, registers, board processes, approvals and statutory filings are aligned with law.
Section 204 deals with secretarial audit for bigger companies and requires applicable companies to annex a secretarial audit report given by a company secretary in practice with the Board's report, subject to prescribed applicability.
| Area | Evidence |
|---|---|
| Board and committee meetings | Notices, agenda, attendance and minutes. |
| Statutory registers | Members, directors, contracts, loans/investments and charges. |
| Annual filings | AOC-4, MGT-7/MGT-7A, DIR-3 KYC and event forms. |
| RPT/loan/investment approvals | Section 184, 188, 185, 186 support. |
| Secretarial standards | Meeting process compliance evidence. |
This article is intentionally source-limited to official MCA / India Code material. Verify final filing positions with the latest Act, Rules, MCA forms and portal advisories before publishing.
Section 204 covers secretarial audit for bigger companies.
Section 204 refers to a report by a company secretary in practice.
No. It also checks governance records, registers, approvals and statutory processes.