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Glossary / Also known as

Section 204 audit

Another name for Secretarial Audit.

Other names
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What does section 204 audit mean?

Section 204 audit is another name for Secretarial Audit. A secretarial audit is an independent examination of a company's compliance with corporate laws, rules, and regulations conducted by a practicing Company Secretary under Section 204 of the Companies Act, 2013.

The two names mean the same thing. You will see "section 204 audit" in some ledgers, reports and contracts and "Secretarial Audit" in others. The full entry covers how it works, with examples.

Read the full definition of Secretarial Audit

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From the glossary

Related terms.

Company law and governance Secretarial Audit A secretarial audit is an independent examination of a company's compliance with corporate laws, rules, and regulations conducted by a practicing Company Secretary under Section 204 of the Companies Act, 2013. Also called Form MR-3 audit, section 204 audit ROC filing RoC (Registrar of Companies) The government authority responsible for registering, regulating, and administering companies and LLPs across India. Also called Registrar of Companies office, company registrar ROC filing MCA (Ministry of Corporate Affairs) The Government of India ministry responsible for company registration, corporate regulation, and enforcement of the Companies Act and LLP Act. Also called MCA21, corporate affairs ministry ROC filing Annual Return A mandatory yearly filing submitted to the Registrar of Companies summarizing a company's financial and operational activities. Also called Form MGT-7, company annual return, ROC annual return Statutory compliance Business Compliance The process of adhering to all applicable laws, regulations, and industry standards that govern business operations in India. Also called corporate compliance, regulatory compliance Due dates and calendars Compliance Calendar A structured schedule of all regulatory filing deadlines and statutory obligations a business must fulfill throughout the year. Also called statutory due date calendar, filing calendar, compliance tracker
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