Dear All,
Do the Listed companies and prescribed companies need to take Secretarial Audit Report from PCS for financial ended 31.03.2014 as required under section 204 of the Companies Act, 2013.
I opine that it is not required for financial year 2013-14, we need to take for financial year 2014-15
Waiting for experts view on this.
Dear Prakash,
As per MCA circular no. 8/2014 (Attached for your ready reference), all the financial statements including Board’s Report is required to be prepared under provisions of 1956 Act, hence, Secretarial Audit is not required for FY 2013-14 (because the Secretarial Audit Report is an Annexure of Board’s Report).
Trust it is in line to your query 
Regards,
Avneesh Mishra.
SMJ global advisors pvt ltd
New Delhi
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YOGESH KAPOOR AND ASSOCIATES
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V.K. Ranjan & Co(Chartered Accountants)
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