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        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.

        <h1>Secretarial Audit required for listed entities and material subsidiaries; annual compliance report by a practicing company secretary must be filed with exchanges.</h1> Secretarial audit and an annual secretarial compliance report are mandated for listed entities and their material unlisted subsidiaries from the financial year ended March 31, 2019; the secretarial audit may use Form No. MR-3 to avoid duplication, and a Practicing Company Secretary must produce the prescribed compliance report examining company records, exchange filings and website, reporting deviations, record maintenance, regulatory actions and actions taken on prior observations, with the listed entity required to submit the compliance report to stock exchanges within the specified post-year-end period.

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