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Home / Company Law & Secretarial Services / Secretarial Audit Readiness
Last updated: 2 October 2026
Listed companies and larger public companies must have a secretarial audit by a Company Secretary in practice every year. Our team checks whether it applies to you, gets your records audit-ready and coordinates with the independent practising Company Secretary you appoint.
Under section 204 of the Companies Act, 2013, a secretarial audit report in Form MR-3, given by a Company Secretary in practice, is annexed to the board’s report of:
For listed companies, SEBI’s LODR amendments of December 2024 require the secretarial auditor to be appointed by shareholders at the AGM — an individual for up to one five-year term and a firm for up to two — and to be peer-reviewed.
The audit checks compliance with company law, securities law, FEMA and other applicable laws. The auditor must be independent: Expertvuw does not issue secretarial audit reports; we prepare your company for the audit.
Based on the Companies Act, 2013 and the rules made under it. Last updated: 27 September 2026.
Provision requiring the secretarial audit
Form of the secretarial audit report
Paid-up capital of a public company that triggers the audit
Turnover of a public company that triggers the audit
Outstanding bank or institution borrowings that trigger the audit
For listed company secretarial auditors, under SEBI rules
Observations usually point to gaps in records rather than intent.
Board and committee minutes unsigned or missing required details.
Forms filed with additional fees, noted as delays in the report.
Labour, environmental or sector laws not tracked for compliance.
Audit readiness depends on good day-to-day compliance.
The yearly company calendar.
Registers under the Act.
Workplace harassment law.
Statutory auditor.
We confirm whether the audit applies this year.
Compliance review across the applicable laws.
Minutes, registers and pending filings brought up to date.
A complete set of records prepared for the auditor.
Queries from the practising Company Secretary answered.
Observations in MR-3 addressed for the next year.
The report is shared with shareholders, so observations matter.
MR-3 is annexed to the board’s report.
The board explains any qualifications or observations.
Gaps fixed before the next audit.
Additional annual secretarial compliance report under SEBI rules.
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Listed companies, public companies with paid-up capital of ₹50 crore or more or turnover of ₹250 crore or more, and companies with bank or institution borrowings of ₹100 crore or more.
Only a Company Secretary in practice, independent of the company.
The format of the secretarial audit report annexed to the board’s report.
Under SEBI rules from 2025, an individual for one five-year term and a firm for up to two five-year terms.
No. We prepare your records and coordinate with the independent practising Company Secretary who conducts the audit.
ACS – Director, Expertvuw Management Pvt Ltd
Audit readiness work is done by Expertvuw’s team. The secretarial audit and the MR-3 report are carried out and signed by an independent Company Secretary in practice appointed by your company.