https://www.taxtmi.com/acts?id=53705 Section 204 is amended to replace "company secretary in practice" with "secretarial auditor" throughout the provision. A person is eligible for appointment as a secretarial auditor only if he is a company secretary in practice, and a firm may be appointed by its firm name if a majority of its partners practising in India are qualified for appointment. Every partner of the firm must be registered with a statutory institute or body established under Indian law and empowered to register such persons. en-us Tue, 24 Mar 2026 14:49:55 +0530 Tue, 24 Mar 2026 14:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53705 Section 204 is amended to replace "company secretary in practice" with "secretarial auditor" throughout the provision. A person is eligible for appointment as a secretarial auditor only if he is a company secretary in practice, and a firm may be appointed by its firm name if a majority of its partners practising in India are qualified for appointment. Every partner of the firm must be registered with a statutory institute or body established under Indian law and empowered to register such persons. Act-Rules Bills Tue, 24 Mar 2026 14:49:55 +0530 https://www.taxtmi.com/acts?id=53705