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of <h1>Standardized Format for Annual Secretarial Audit and Compliance Reports for Listed Entities Effective FY Ending March 31, 2019.</h1> The circular mandates the implementation of a standardized format for the annual secretarial audit report and compliance report for listed entities and their material subsidiaries, effective from the financial year ending March 31, 2019. It follows recommendations from a corporate governance committee to enhance board efficiency and group-level compliance. The secretarial audit is required for all listed entities and unlisted material subsidiaries, using Form No. MR-3 to avoid duplication. Additionally, an annual secretarial compliance report must be submitted to stock exchanges within 60 days after the financial year ends. The Institute of Company Secretaries of India may issue guidance for compliance, and stock exchanges are to disseminate this information.
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