https://www.taxtmi.com/article/detailed?id=5609 Section 204 requires specified companies to annex a secretarial audit report by a company secretary in practice to the Board's report, with the company providing assistance and the Board explaining any qualifications; contraventions attract prescribed penalties. The audit involves examination of books, minutes, filings and other records to report on compliance with the Companies Act, securities and depository laws, applicable foreign exchange provisions, specified SEBI regulations, Secretarial Standards and listing agreement obligations, and to assess board composition, meeting procedures and compliance systems. en-us Fri, 09 May 2014 10:55:08 +0530 Fri, 09 May 2014 10:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5609 Section 204 requires specified companies to annex a secretarial audit report by a company secretary in practice to the Board's report, with the company providing assistance and the Board explaining any qualifications; contraventions attract prescribed penalties. The audit involves examination of books, minutes, filings and other records to report on compliance with the Companies Act, securities and depository laws, applicable foreign exchange provisions, specified SEBI regulations, Secretarial Standards and listing agreement obligations, and to assess board composition, meeting procedures and compliance systems. Articles Corporate Laws / IBC / SEBI Fri, 09 May 2014 10:55:08 +0530 https://www.taxtmi.com/article/detailed?id=5609