Secretarial audit of an unlisted company
This query is : Resolved
ARUN KUMAR MAITRA
(Querist)
21 October 2017
In the case of Unlisted Company ,Secretarial Audit becomes applicable, if its paid-up capital is Rs.50 crores or more or its turnover is Rs.250 crores or more vide section 204 of the Companies Act,2013 and Rules made thereunder..
My query is in the above case,whether applicability of secretarial audit will depend upon paid-up capital/turnover for the immediately preceding financial year or current financial year?
My query is in the above case,whether applicability of secretarial audit will depend upon paid-up capital/turnover for the immediately preceding financial year or current financial year?
CS Mitesh Mehta
(Expert)
23 October 2017
Immediately preceding financial year.
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