About the Book
This book aims to provide complete support for conducting Secretarial Audits and Annual Return Certification. The Audit checklists included are flexible enough to be tailored to suit the need of any specific voluntary audit for all types of companies.
The primary aim of the book is to serve the need of a Company Secretary in practice conducting all these audits. However, the book is also useful for the auditee listed or public companies along with the private companies to ensure that they are in full compliance with the law and ready to face any audit or regulatory action.
A Company Secretary employed in any company may use this book as a guide to effectively discharge his duties under the section 205 of the Companies Act, 2013 or implement systems in his organisation.
Apart from this any stakeholder including the entrepreneurs and non-residents who are doing business in India or intend to do business in India aiming to understand the law in easy transaction-wise manner is sure to benefit from a perusal of this book.
Contains ready-to-use and easy-to-use tabular format for Audit checklists for conducting following Audits of Listed/ Unlisted Public/ Private Companies:
– Annual Return Certification.
– Secretarial Audit under Sec. 204 of the Companies Act, 2013.
– Audit report and Compliance Report as per cl 24A of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015.
Covers the applicable provisions of:
– the Companies Act, 2013,
– the Securities and Exchange Board of India Act,1992,
– the Foreign Exchange Management Act, 1999,
– the Securities Contract (Regulation) Act, 1956, and
– the Depositories Act, 1996.
together with the rules and regulations relevant for the audit purpose.
Contains Annual Compliance Calendar for all companies as well as Periodic Returns for NBFCs.
Contains ancillary audit documents like Balance Sheet Scrutiny form, Lists of documents required for conducting Audits, Format of Management Representation Letter.
Includes list of industry-wise applicable laws.