Secretarial auditor eligibility is restricted to company secretaries in practice, with firm appointments allowed under defined registration conditions. Section 204 is amended to replace 'company secretary in practice' with 'secretarial auditor' throughout the provision. A person is eligible for appointment as a secretarial auditor only if he is a company secretary in practice, and a firm may be appointed by its firm name if a majority of its partners practising in India are qualified for appointment. Every partner of the firm must be registered with a statutory institute or body established under Indian law and empowered to register such persons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Secretarial auditor eligibility is restricted to company secretaries in practice, with firm appointments allowed under defined registration conditions.
Section 204 is amended to replace "company secretary in practice" with "secretarial auditor" throughout the provision. A person is eligible for appointment as a secretarial auditor only if he is a company secretary in practice, and a firm may be appointed by its firm name if a majority of its partners practising in India are qualified for appointment. Every partner of the firm must be registered with a statutory institute or body established under Indian law and empowered to register such persons.
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