CS Divesh Goyal
Quick Summary
SHORT SUMMARY While conducting the secretarial audit, each secretarial auditor must adhere to the requirements of the 2013 Companies Act. Inspecting is done by the Ministry in accordance with section 206(5) of the 2013 Companies Act. However, the inspecting officer identified a violation of Se
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FAQ :
The Secretarial Auditor was fined Rs. 2 lakh for failing to identify and report non-compliance with Section 204 of the Companies Act 2013, specifically regarding Section 186 and the proper maintenance of board and audit committee minutes.
The penalty imposed on the Secretarial Auditor is Rs. 200,000 (Rs. 2 lakh).
The violations identified were related to Section 204 and Section 186 of the Companies Act 2013, as well as the non-adherence to Secretarial Standards for maintaining minutes books.
The adjudication order and penalty were issued by the Registrar of Companies (ROC) under Section 454 of the Companies Act, 2013.
A Secretarial Auditor is responsible for auditing every aspect of the Companies Act and company procedures, ensuring compliance, and reporting any non-compliance in their audit report.
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