Secretarial Audit requirements strengthen auditor eligibility and tenure rules, tightening compliance for listed entities and reporting obligations. Regulation 24A requires listed entities and material unlisted Indian subsidiaries to appoint a Peer Reviewed Company Secretary or firm to conduct a Secretarial Audit and annex the prescribed report to the annual report. Appointments or re appointments require board recommendation and shareholder approval, subject to tenure limits, cooling off restrictions, and prohibitions on appointing firms with common partners to recently retired firms. Casual vacancies must be filled by the board within three months. Secretarial Auditors are subject to eligibility, disqualification, authorised signatories rules for firms, limits on services provided, and a requirement that annual Secretarial Compliance Reports be signed by eligible peer reviewed auditors.