24A. Secretarial Audit and Secretarial Compliance Report.
Effective date 01.04.2019
Section 204 of The Companies Act, 2013
Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex a secretarial audit report given by a company secretary in practice, in such form as specified, with the annual report of the listed entity.
Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019.
Every listed entity shall submit a secretarial compliance report in such form as specified, to stock exchanges, within sixty days from end of each financial year.
- NSE and BSE have issued circulars regarding the Standard Operating Process for ensuring compliance with Structured Digital Database dated 18.10.2024. To view the NSE Circular, Click here. To view the BSE Circular, Click here.
- Refer SEBI Master Circular dated 11.07.2023 & BSE Circular dated 13.07.2023 for compliance with SEBI (LODR) Regulations, 2015. To view the SEBI circular, Click here. To view the BSE Circular, Click here.
- Refer Corrigendum on NSE Master Circular dated 05.07.2023 for Listed Companies. To view the circular, Click here.
- Refer Master Circulars dated 30.06.2023 issued by SEBI, NSE and BSE. To view the SEBI circular, Click here. To view the NSE Circular, Click here. To view the BSE Circular, Click here.
- Refer BSE Circular dated 14.06.2023 regarding Filing of Annual Secretarial Compliance Report (ASCR) in XBRL format on BSE Listing Center. To view the Circular, Click here.
- Refer NSE and BSE Circulars dated 10.04.2023 regarding the additional affirmations to be made by Practicing Company Secretaries (PCS) in Annual Secretarial Compliance Report (ASCR) for the substitution made and for the revised format. To view the BSE Circular, Click here. To view the NSE Circular, Click here.
- Refer NSE and BSE Circulars dated 29.03.2023 regarding Standard Operating Process under SEBI(PIT) Regulations, 2015 for ensuring compliance with Structured Digital Database (“SDD”). To view the NSE Circular, Click here. To view the BSE Circular, Click here.
- Refer NSE and BSE Circulars dated 16.03.2023 regarding the additional affirmations to be made by Practicing Company Secretaries (PCS) in Annual Secretarial Compliance Report (ASCR). These circulars are effective from the financial year ended March 31, 2023 onwards. To view the NSE Circular, Click here. To view the BSE Circular, Click here.
- Refer Updated SEBI Operational Circular as on 01.12.2022. To view the circular, Click Here. To view the BSE Circular, Click here.
- Refer SEBI Operational Circular dated 29.07.2022 for listing obligations and disclosure requirements for Non-convertible Securities, Securitized Debt Instruments and /or Commercial Paper. To view the circular, Click Here
- Refer SEBI Circular- Formats specifying disclosure of Corporate Governance by High value debt listed entities dated 01.10.2021. To view the notification, Click Here
The words ‘and Secretarial Compliance Report’ inserted vide SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 notification dated 05.05.2021. To view the notification, Click Here.
- Relaxation w.r.t. the financial year ending March 31, 2021 provided vide SEBI Circular dated 29.04.2021. The due date for financial year ending March 31, 2021 shall be June 30, 2021. To view the circular, Click Here.
- Further relaxation w.r.t. the financial year ending March 31, 2020 provided vide SEBI Circular dated 25.06.2020. The due date for financial year ending March 31, 2020 shall be July 31, 2020. To view the circular, Click Here.
- Relaxation w.r.t. the financial year ending March 31, 2020 provided vide SEBI Circular dated 19.03.2020. The due date for financial year ending March 31, 2020 shall be June 30, 2020. To view the circular, Click Here.
- Inserted vide SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) (AMENDMENT) REGULATIONS, 2018 dated 9th May, 2018 effective from 1 April, 2019. To view the notification Click Here.
- To refer the Circular on format for annual secretarial audit report and annual secretarial compliance report for listed entities and their material subsidiaries dated 08.02.2019 Click Here.
- Filing of Annual Secretarial Compliance Report in XBRL mode by companies within 60 days of end of the Financial year. To view the circular, Click Here
Numbered and substituted vide SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 notification dated 05.05.2021. To view the notification, Click Here
- Extension vide SEBI Circular dated 26.03.2020 provided for implementation of circular on non-compliance with certain provisions of the SEBI LODR and the Standard Operating Procedure for suspension and revocation of trading of specified securities dated 22.01.2020. The revised implementation date is for compliance periods ending on or after June 30, 2020 from earlier date of March 31, 2020. To view the circular, Click Here.
- Refer SEBI Circular on non-compliance with certain provisions of the SEBI LODR and the Standard Operating Procedure for suspension and revocation of trading of specified securities dated 22.01.2020 to be implemented for compliance periods ending on or after March 31, 2020. To view the circular Click Here
Inserted vide SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 notification dated 05.05.2021. To view the notification, Click Here
SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018 dated 09.05.2018
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 dated 05.05.2021
BSE Circular dated 10.04.2023 regarding Additional affirmations by Practicing Company Secretaries (PCS) in Annual Secretarial Compliance Report (ASCR)
BSE Circular dated 10.04.2023 regarding FAQs on Corporate Governance
BSE Circular dated 13.07.2023 regarding compliance with SEBI (LODR) Regulations, 2015
BSE Circular dated 14.06.2023 regarding Filing of Annual Secretarial Compliance Report (ASCR) in XBRL format on BSE Listing Center
BSE Circular dated 16.03.2023 regarding additional affirmations by Practicing Company Secretaries (PCS) in Annual Secretarial Compliance Report (ASCR)
BSE Circular dated 16.12.2022 regarding updated SEBI Operational circular for listing obligations and disclosure requirements for Non-convertible Securities, Securitized Debt Instruments and/ or Commercial Paper.
BSE Circular dated 29.03.2023 regarding the Standard Operating Process under SEBI(PIT) Regulations, 2015 for ensuring compliance with Structured Digital Database (“SDD”)
BSE Circular dated 30.06.2023 regarding Master Circular – Listing Compliance
BSE Circular regarding Standard Operating Process under SEBI(PIT) Regulations, 2015 for ensuring compliance with Structured Digital Database (“SDD”) dated 18.10.2024
Circular dated 19.03.2020 regarding relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 due to the CoVID -19 virus pandemic
Corrigendum on NSE Master Circular dated 05.07.2023 for Listed Companies
Filing of Annual Secretarial Compliance Report in XBRL mode by companies dated 31.03.2021
NSE Circular dated 16.03.2023 regarding additional affirmations by Practicing Company Secretaries (PCS) in Annual Secretarial Compliance Report (ASCR)
NSE Circular dated 29.03.2023 regarding the Standard Operating Process under SEBI(PIT) Regulations, 2015 for ensuring compliance with Structured Digital Database (“SDD”)
NSE Circular dated 30.06.2023 regarding Master Circular for Listed Entities
NSE Circular regarding Standard Operating Process under SEBI (PIT) Regulations, 2015 for ensuring compliance with Structured Digital Database (“SDD”) dated 18.10.2024
Operational Circular dated 29.07.2022 for listing obligations and disclosure requirements for Non-convertible Securities, Securitized Debt Instruments and/or Commercial Paper.
Relaxation from compliance with certain provisions of the SEBI (Listing Obligations Disclosure Requirements) Regulations, 2015 due to the CoVID-19 pandemic dated 29.04.2021
SEBI Circular dated 25.06.2020 regarding further extension of time for submission of Annual Secretarial Compliance Report by listed entities due to the continuing impact of the CoVID-19 pandemic
SEBI Circular on format for annual secretarial audit report and annual secretarial compliance report for listed entities and their material subsidiaries dated 08.02.2019