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Section 204: Secretarial audit for bigger companies

The Companies Act, 2013Central Act · Act 18 of 2013

(1) Every listed company and a company belonging to other class of companies as may be prescribed shall annex with its Board's report made in terms of sub-section (3) of section 134, a secretarial audit report, given by a company secretary in practice, in such form as may be prescribed.

(2) It shall be the duty of the company to give all assistance and facilities to the company secretary in practice, for auditing the secretarial and related records of the company.

(3) The Board of Directors, in their report made in terms of sub-section (3) of section 134, shall explain in full any qualification or observation or other remarks made by the company secretary in practice in his report under sub-section (1).

(4) If a company or any officer of the company or the company secretary in practice, contravenes the provisions of this section, the company, every officer of the company or the company secretary in practice, who is in default, shall be [liable to a penalty of two lakh rupees].

Where this provision sits

ActThe Companies Act, 2013
Section204
Marginal noteSecretarial audit for bigger companies
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 29 of 2020. . Subs. by Act 29 of 2020, s. 41, for certain words (w.e.f. 21-12-2020).

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