https://www.taxtmi.com/article/detailed?id=5301 The Companies Act, 2013 mandates a statutory Secretarial Audit for every listed company and other prescribed classes, requiring a report by a Company Secretary in practice to be annexed to the Board's report in a prescribed form. The Board must explain any qualifications or remarks made by the auditor; the auditor must be given full access to secretarial records. Rules will prescribe the classes of companies and the report form. Penal provisions attach to the company, officers in default, and the practicing Company Secretary for non-compliance. en-us Mon, 30 Sep 2013 07:06:48 +0530 Mon, 30 Sep 2013 07:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5301 The Companies Act, 2013 mandates a statutory Secretarial Audit for every listed company and other prescribed classes, requiring a report by a Company Secretary in practice to be annexed to the Board's report in a prescribed form. The Board must explain any qualifications or remarks made by the auditor; the auditor must be given full access to secretarial records. Rules will prescribe the classes of companies and the report form. Penal provisions attach to the company, officers in default, and the practicing Company Secretary for non-compliance. Articles Corporate Laws / IBC / SEBI Mon, 30 Sep 2013 07:06:48 +0530 https://www.taxtmi.com/article/detailed?id=5301