Board ResolutionBoardSection 204Rule 9, Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014

Appointment of Secretarial Auditor

Listed companies, public companies having paid-up share capital of Rs. 50 crore or more, or turnover of Rs. 250 crore or more (as amended). Only a Practising Company Secretary (PCS) can be appointed as Secretarial Auditor. Secretarial Audit Report in Form MR-3 to be annexed to Board's Report.

Your auditor is the first line of defence against compliance risk. It's anchored in Section 204(1) — not a formality, a real legal requirement. In real terms: company doesn't meet Sec 204 thresholds - secretarial audit is voluntary. Fi CTC Generator turns this into a 3-minute task you'll never have to think twice about.

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