Secretarial Practices & Compliance Services

Statutory Registers, Board & General Meeting Compliance, Secretarial Audit, and Ongoing Company Secretarial Support

Sound secretarial practice is what keeps a company's governance record accurate and defensible - statutory registers that are actually up to date, minutes that are entered on time, resolutions that are properly drafted and filed, and annual returns that reconcile with the company's real position. It is also one of the first things scrutinised in a secretarial audit, a due diligence exercise, or a regulatory inspection.

Our secretarial practices services cover the full cycle of company secretarial compliance under the Companies Act, 2013 - from day-to-day register maintenance and meeting documentation to annual ROC filings and secretarial audit support - for private companies, public companies, and companies preparing for a fundraise, listing, or transaction.

Our Secretarial Practices Services

Statutory Registers & Minutes Books

Maintenance and periodic updating of statutory registers - members, directors and KMP, charges, and others - along with board and general meeting minutes books.

Board & General Meeting Compliance

Preparation of notices, agendas, and minutes for board meetings, committee meetings, and general meetings, in line with the timelines prescribed under the Companies Act, 2013.

Annual ROC Filings

Preparation and filing of annual compliance forms such as AOC-4 (financial statements) and MGT-7 / MGT-7A (annual return) within the prescribed timelines.

Secretarial Audit & Compliance Report

Coordination of the secretarial audit process and preparation of the Secretarial Audit Report in Form MR-3 for companies to which it applies.

Drafting of Resolutions, Agreements & Policies

Drafting of board resolutions, special resolutions, shareholder agreements, and corporate policies required for specific transactions or ongoing governance.

Compliance Calendar & Retainer Support

A structured compliance calendar and ongoing secretarial retainer support to track due dates and ensure nothing is missed across the year.

Key Facts About Secretarial Practices

Every company must maintain statutory registers under Section 88 of the Companies Act, 2013, including the register of members, register of directors and key managerial personnel, and register of charges
Secretarial audit under Section 204 is mandatory for listed companies and prescribed classes of unlisted public companies, and has been extended in recent years to cover certain larger private companies as well, based on prescribed capital, turnover, or borrowing thresholds
Minutes of board and general meetings must generally be entered in the minutes book within 30 days of the meeting being held
Annual filings - Form AOC-4 for financial statements and Form MGT-7 or MGT-7A for the annual return - must be filed with the ROC within the timelines prescribed after the Annual General Meeting
The Secretarial Audit Report, in Form MR-3, must be signed by a Company Secretary in practice and is annexed to the company's Board's Report
Non-compliance with secretarial provisions can attract penalties on both the company and every officer in default under the relevant provisions of the Companies Act, 2013

Frequently Asked Questions

What are statutory registers and are they mandatory for all companies?

Statutory registers are records a company is required to maintain under the Companies Act, 2013, such as the register of members, register of directors and KMP, and register of charges. Every company, regardless of size, is required to maintain the registers applicable to it, though the specific set can vary based on the company's structure and activities.

Which companies are required to conduct a secretarial audit?

Secretarial audit under Section 204 is mandatory for listed companies and for prescribed classes of unlisted public companies meeting specified paid-up capital or turnover thresholds. Certain larger private companies meeting prescribed financial thresholds have also been brought within its scope in recent years.

What is the timeline for entering minutes after a board meeting?

Minutes of board meetings, committee meetings, and general meetings are generally required to be entered in the respective minutes book within 30 days of the meeting being concluded, and signed within the timeline prescribed under the Companies Act, 2013.

What are the consequences of non-compliance with secretarial provisions?

Non-compliance can result in monetary penalties on the company and on every officer in default, additional fees on delayed ROC filings, adverse remarks in the secretarial audit report, and complications during due diligence for fundraising, M&A, or listing.

Can a small private company outsource its secretarial compliance function?

Yes. Many private companies, even those not required to appoint a whole-time Company Secretary, engage external secretarial support to maintain registers, prepare meeting documentation, and handle annual ROC filings on an ongoing retainer basis.

Keep Your Company's Governance Record Audit-Ready

Statutory registers, meeting compliance, secretarial audit, and annual ROC filings handled by our secretarial practice team.