Secretarial Audit (Form MR-3)

Secretarial Audit under Section 204 of the Companies Act is mandatory for: listed companies; public companies with paid-up share capital ≥₹10 crore or turnover ≥₹250 crore; and companies with outstanding loans/borrowings ≥₹100 crore. The audit examines compliance with the Companies Act, SEBI regulations (for listed entities), FEMA, industry-specific laws, and secretarial standards. The output is a Secretarial Audit Report in Form MR-3 signed by a Practising Company Secretary (PCS), which is appended to the annual report and filed with the MCA. We coordinate with PCS professionals and handle the evidence collation, compliance checklist, and report preparation.