Secretarial Audit
Secretarial audit is compliance audit.
Secretarial audit is applicable in following cases:
- Every Listed Company.
- Every public company having –
- Paid up share capital > Rs. 50 crore
- Turnover > Rs. 250 crore
If anyone of the criteria meets then also secretarial audit is mandatory. A practicing Company Secretary has been recognized to conduct a secretarial audit.
