https://www.taxtmi.com/acts?id=15639 A secretarial audit report by a company secretary in practice must be annexed to the Board's report for listed and prescribed companies; the company must provide all assistance for the audit, the Board must explain any qualifications or observations in that report, and contraventions by the company, officers in default, or the practicing company secretary attract a penal fine. en-us Thu, 22 Dec 2011 11:58:50 +0530 Thu, 22 Dec 2011 11:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15639 A secretarial audit report by a company secretary in practice must be annexed to the Board's report for listed and prescribed companies; the company must provide all assistance for the audit, the Board must explain any qualifications or observations in that report, and contraventions by the company, officers in default, or the practicing company secretary attract a penal fine. Act-Rules Bills Thu, 22 Dec 2011 11:58:50 +0530 https://www.taxtmi.com/acts?id=15639