Secretarial Audit is an independent review of a company's compliance with applicable corporate laws, regulations, secretarial standards and statutory requirements.
The audit examines corporate records, meetings, resolutions, statutory registers, regulatory filings and other compliance requirements applicable to the organisation.
Modern secretarial audits are moving beyond traditional checklist-based reviews toward risk-based compliance monitoring and stronger corporate governance.
Secretarial Audit is primarily governed by Section 204 of the Companies Act, 2013 and applicable rules. It applies to prescribed classes of companies.
Our Secretarial Audit approach covers corporate records, meetings, statutory filings, secretarial standards and other applicable regulatory requirements.
A structured Secretarial Audit provides management with an independent view of corporate compliance and governance risks.
Keeping corporate records and compliance documentation organised helps make the Secretarial Audit process more efficient.
Secretarial Audit is not simply about checking whether documents have been prepared. It is about understanding whether the company's corporate compliance framework is working effectively.
At GKS & Associates, our approach focuses on identifying compliance gaps, procedural issues and areas of regulatory risk while providing practical insights that management can use to strengthen its governance framework.
We review corporate records, statutory documentation, meeting processes, regulatory filings and other applicable compliance areas with a structured and risk-focused approach.
Our objective is to help organisations move from reactive compliance to a more organised, transparent and proactive corporate governance environment.
