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Secretarial Audit (S.204)

Mandatory for listed + prescribed companies: CS in practice appointed by Board, MR-3 report

4 steps~95 days start to finishfiles MR-3
If it’s filed late

MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee. OnCompliance tracks the date and warns you before it costs anything.

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The steps, in order

1

Appoint Practising CS for Audit

Board appoints a Company Secretary in practice to conduct secretarial audit.

within 14 days
2

Conduct Secretarial Audit

Practising CS conducts secretarial audit and reviews compliance.

within 60 days
  • Secretarial audit in progress
  • Compliance reviewed
3

Receive MR-3 Report

Receive secretarial audit report in Form MR-3.

within 14 days · files MR-3
4

Annex to Board Report

within 7 days
  • MR-3 annexed to Board Report

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Related guides
Annual Return FilingFinancial Statements Filing (S.137)Auditor Appointment / RotationCost Audit (S.148)DIN KYC (DIR-3 KYC)