About the book
Secretarial Audit & Compliance Manual under Companies Act, 2013 is a practical handbook useful to those practicing company secretaries who are, or planning to be, engaged in the secretarial audit which is mandatory(a) every public company having a paid-up share capital of fifty crore rupees or more; and (b) every public company having a turnover of two hundred fifty crore rupees or more, under section 204 of the Companies Act 2013; and those who undertake the secretarial audit of companies outside the ambit of section 204 but which wish to get it done voluntarily. It is also useful to the students of the Institute of Company Secretaries of India.
The book has been designed in such a way as to be a manual of compliance under the Companies Act, 2013. The book sets out a detailed process of audit and several tables, lists and charts as reference material as well as checklists on all provisions of the Companies Act and Rules besides Secretarial Standards and some of the important SEBI Regulations covered by the secretarial audit report form prescribed under section 204 of the Companies Act, 2013.