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Secretarial audit

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(Querist)
17 March 2017 Secretarial audit is applicable or not to a Pvt Ltd company which is a subsidiary of a listed public company.
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CA Shubhanshu Jain

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CA Shubhanshu Jain (Expert)
17 March 2017 As per section 204 of the Companies Act, 2013 read with Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, Secretarial Audit is also mandatory to a private company which is a subsidiary of a public company, and which falls under the prescribed class of companies (i.e. listed companies, public limited co. having paid up share capital of 50 cr or more and public limited co. having turnover of 250 cr. or more)
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