Secretarial audit icsi pdf

In several spheres, for example, secretarial audit, services of practising company secretaries are. The following is the text of the secretarial standard1 s s1 on meetings of the board of directors, issued by the council of the institute of company secretaries of india and approved by the central government. Secretarial audit was conducted in a manner that provided meus a reasonable basis for evaluating the corporate conductsstatutory compliances and expressing my opinion thereon. Checklist for calling a board meeting as per secretarial. Planning for secretarial audit 0 auditor engagement 0 understanding the compliance history of the listed company 0 assessment of laws applicable to the. Delhi as per records of institute of company secretaries of india icsi. Secretarial audit is a process to check compliance with the provisions of various laws and rules regulations procedures, maintenance of books, records etc. Seeking previous audit findings and observations from the management and the predecessor or previous.

Secretarial audit is a mechanism which gives necessary comfort to the management, regulators and the stakeholders, as to the compliance by the company of applicable laws and the existence of proper and adequate systems and processes in the company. Shuchita prakashan scanner on secretarial audit, compliance management and due diligence for cs. Appointment of secretarial auditor the appointment and remuneration of secretarial auditor decided in the meeting of the board of directors of the company rule 8 of the companies meetings of board and its powers rules, 2014 read with section 179 of the companies act, 20. Checklist for calling a board meeting as per secretarial standard1. Secretarial audit introduction secretarial audit is a health checkup. Icsi auditing standards a guidance to the members in practice. The paper on secretarial audit, compliance management and due diligence has been introduced to enable the students to understand the concepts and technicalities of due diligence whether transaction based or pertaining to issue of financial instruments etc. Secretarial audit for better corporate governance prime database. The company secretaries being governance professionals are aptly suitable to perform the role of internal auditors and have been interalia recognised to be. Secretarial audit restructuring audit framework taxguru. The revised ss1 and ss2 as issued by the icsi are applicable to all the. Can a practising company secretary pcs appear before a court. Download shuchita prakashan scanner cs professional. Company secretary cs books pdf online at best price.