https://www.taxtmi.com/article/detailed?id=5310 Section 204 requires a Secretarial Audit by a Company Secretary in practice to be annexed to the Board's report for listed companies and other prescribed classes, in a prescribed form; the company must provide assistance to the auditor and the Board must explain in full any qualification, observation or remark made by the auditor. The audit is intended as a comprehensive compliance mechanism covering company law and secretarial practices, and qualifications indicate potential statutory non compliance requiring disclosure in the Board's report. en-us Tue, 08 Oct 2013 05:24:41 +0530 Fri, 15 Nov 2013 14:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5310 Section 204 requires a Secretarial Audit by a Company Secretary in practice to be annexed to the Board's report for listed companies and other prescribed classes, in a prescribed form; the company must provide assistance to the auditor and the Board must explain in full any qualification, observation or remark made by the auditor. The audit is intended as a comprehensive compliance mechanism covering company law and secretarial practices, and qualifications indicate potential statutory non compliance requiring disclosure in the Board's report. Articles Corporate Laws / IBC / SEBI Tue, 08 Oct 2013 05:24:41 +0530 https://www.taxtmi.com/article/detailed?id=5310