valid as on 17/09/2020

13.1.9- Companies (Appointment and Remuneration of Managerial Personnel) Rules,2014

9. Secretarial Audit Report.-

(1) For the purposes of sub-section (1) of section 204, the other class of companies shall be as under-

(a)  every public company having a paid-up share capital of fifty crore rupees or more; or

(b)  every public company having a turnover of two hundred fifty crore rupees or more.  

For the purposes of this sub-rule, it is hereby clarified that the paid up share capital, turnover, or outstanding loans or borrowings as the case may be, existing on the last date of latest audited financial statement shall be taken into account.

(2) The format of the Secretarial Audit Report shall be in

Inserted vide the Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2020 dated 03.01.2020 w.e.f., 01.04.2020. To view the Notification,  Click Here
Inserted vide the Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2020 dated 03.01.2020 w.e.f., 01.04.2020. To view the Notification, Click Here.
Inserted vide the Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2020 dated 03.01.2020 w.e.f., 01.04.2020. To view the Notification, Click Here.
To view return ,Click Here

The Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2020 dated 03.01.2020 w.e.f., 01.04.2020


Form No. MR-3 SECRETARIAL AUDIT REPORT


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