standard or standards of auditing specified by the Institute of Chartered Accountants of India shall be deemed to be the auditing standards. (11) The Central ... cost audit under section 148; or (b) the company secretary in practice conducting secretarial audit under section 204. (15) If any auditor, cost accountant
auditor in his report; and (ii) by the company secretary in practice in his secretarial audit report; (g) particulars of loans, guarantees or investments under
Section 204 in The Companies Act, 2013
204. Secretarial audit for bigger companies.—
(1) Every listed company and a company belonging to other class ... made in terms of sub-section (3) of section 134, a secretarial audit report, given by a company secretary in practice, in such form
Associates,
Company Secretaries (CP No.-6065) as the Secretarial Auditors of
the company to carry out the Secretarial Audit for the said
financial year. Correspondingly ... Associates, Company Secretaries
(Certificate of Practice No.-6065) on 21.04.2016 as the Secretarial
Auditor of the company to carry out the Secretarial Audit
Associates,
Company Secretaries (CP No.-6065) as the Secretarial Auditors of
the company to carry out the Secretarial Audit for the said
financial year. Correspondingly ... Associates, Company Secretaries
(Certificate of Practice No.-6065) on 21.04.2016 as the Secretarial
Auditor of the company to carry out the Secretarial Audit
accused no. 1 company was under obligation to get conducted a
Secretarial Audit and to file the Secretarial Audit Report in compliance of sub-
section ... Assistant Registrar. Section 204 of The Act
is reproduced below:-
204. Secretarial audit for bigger companies.-(1) Every listed company and a
company belonging
Affairs, Ministry of Corporate
Affairs that the Company has not attached Secretarial Audit report in form
MR-3 along with e-form AOC-4 which ... company was a listed entity and was
required to conduct its secretarial audit and annex the secretarial audit
report in compliance with section
Union Of India Ors vs Secretary, Madras Civil Audit & ... on 4 February, 1992
Equivalent citations: 1992 SCR (1) 530, 1992 SCC (2) 1, AIRONLINE ... Sharma
PETITIONER:
UNION OF INDIA ORS.
Vs.
RESPONDENT:
SECRETARY, MADRAS CIVIL AUDIT & ACCOUNTSASSOCIATION AND ANR.
DATE OF JUDGMENT04/02/1992
BENCH:
REDDY
West Tripura
.........Petitioner
-VERSUS-
1. The State of Tripura,
represented by the Secretary & Commissioner to the Government of
Tripura, Department of Finance, having ... Capital Complex,
Sub-Division: Agartala, District: West Tripura
2. The Deputy Secretary,
Department of Finance, Government of Tripura, having his office at New
Secretariat Complex
most modem 'SAP' system, which is subject to
internal audit, secretarial audit, statutory audit and cost
audit for which elaborate accounts in term ... accounts are duly audited under the Companies Act by which are
subject to internal audit, cost audit, secretarial audit and Tax audit
under Income
