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A. A qualified Company Secretary in Practice (CSP) is responsible for conducting Secretarial Audit.
A. As per the Companies Act, 2013, secretarial audit is mandatory for specific companies such as:
A. Non-compliance detected during secretarial audit may lead to legal implications, fines, penalties, and damage to the company's reputation. The company may also face restrictions on raising capital, inability to acquire or merge with other companies, and difficulty in obtaining necessary licenses and approvals.
A. The frequency of secretarial audit depends on the company's size, nature of business, and applicable laws and regulations. For example, companies covered under the mandatory provisions of secretarial audit are required to conduct it once in a year.
A. The Board of Directors is responsible for appointing a qualified Company Secretary in Practice (CSP) to conduct secretarial audit and ensure that the company complies with all the applicable laws and regulations. The Board is also responsible for taking necessary actions to address any non-compliances detected during the audit.