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of <h1>SEBI Regulation 24A Mandates Secretarial Audit for Listed Entities by Peer Reviewed Company Secretary Starting April 1, 2025</h1> Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandates that every listed entity and its material unlisted subsidiaries in India must conduct a Secretarial Audit by a Peer Reviewed Company Secretary. The Secretarial Auditor can be an individual or a firm, appointed for a maximum of five consecutive years, with a five-year gap required before reappointment. The regulation specifies the eligibility criteria, disqualifications, and restrictions on services provided by the Secretarial Auditor. Listed entities must submit a Secretarial Compliance Report to stock exchanges annually, signed by a qualified Secretarial Auditor. Compliance with these requirements is mandatory from April 1, 2025.
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