What are the factors to be considered by a Secretarial Auditor while segregating the applicability of Specific Law and General Laws.

Segregation of laws applicable on the Company into the Industry specific and general is essential for Secretarial Audit. After considering the following factors the auditor should make the segregation of the same based on the laws being applicable on the Company Key financial parameters such as turnover, paid-up share capital, net worth, borrowings, etc. Geographic location of registered office, units / divisions / plants / branches, etc. Status of company such as listed / unlisted Types / class of company such as Private, Public, Holding, Subsidiary, Foreign, Nidhi, Producer, Section 8, etc. Registration with various authorities such as SEZ, Sectoral Regulators, etc. Segment such as manufacturing / trading / service / e-commerce and industry classification thereof. Agreements governing rights, obligations of shareholders such as Joint venture, shareholders' agreements Number, class and category of employees / workers such as women, contractual employees, etc.