Secretarial Audit means to check the compliances of various applicable rules and regulations applicable to the company during that particular period of review. It helps to detect instances of non compliances and facilitates taking correctives measures well in time. It audits the adherence of good corporate practices by the company.
> Compliance provision
Section 204 of the Companies Act 2013 and Rule 9 of The Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014
Read more on: https://taxguru.in/chartered-accountant/secretarial-audit.html
© 2018 CA Chandan Agarwal. All rights reserved.