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of <h1>Secretarial Standards SS-1 and SS-2 Ensure Uniform Corporate Governance and Harmonize Company Practices Under Companies Act, 2013</h1> Secretarial Standards are essential to harmonize diverse secretarial practices among companies, especially where laws like the Companies Act, 2013 lack specific guidance, such as the timing for sending meeting agendas. Formulated by the Secretarial Standards Board under the Institute of Company Secretaries of India (ICSI), these standards ensure uniformity and enhance corporate governance. SS-1 and SS-2, mandatory under the Companies Act, 2013, apply to board and general meetings, respectively, with some exceptions. They became effective on July 1, 2015. The standards are reviewed annually or with significant legal changes, and guidance notes are provided to address practical implementation issues.
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