WHAT IS A SECRETARIAL AUDIT?
- Secretarial audit is the most effective mechanism to ensure the compliance of the multifarious requirements by the corporate enterprises under a host of legislations. The benefits of such audit, its process and other related aspects have succinctly been brought out in this article including a check list of activities, format of audit report etc.
WHO CAN BE APPOINTED AS A SECRETARIAL AUDITOR ?
- Only a member of the ICSI holding a certificate of practice can be appointed as a secretarial auditor.
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