APPLICABILITY OF SECRETARIAL AUDIT:-
- The class of companies shall be as under-
- Every public company having a paid-up share capital of fifty crore rupees or more; or
- Every public company having a turnover of two hundred fifty crore rupees or more.
- The format of the Secretarial Audit Report shall be in Form No.MR.3.
- If a company or any officer of the company or the company secretary in practice, contravenes the provisions of Companies Act, 2013, the company, every officer of the company or the company secretary in practice, who is in default, shall be punishable with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees.
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