The Secretarial Audit lays the groundwork for the establishment of an ongoing Secretarial and Legal Compliances. Being a practicing Company Secretary what would you do while: (ii) Submission of Secretarial Audit Report.

Submission of Secretarial Audit Report After considering the clarifications/replies of the management, the secretarial auditor shall prepare the secretarial audit report in Form No. MR.3 under section 204 of the Companies Act, 2013 read with rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014. The report is addressed to the members but is to be submitted to the Board. The report shall contain the opinion on the statutory compliances examined by the auditor and shall state whether in his opinion the Company is carrying out/not carrying out due compliances of the applicable provisions of the various laws. The report shall be provided with or without qualifications.