Explain the scope of 'secretarial audit' and decide : (ii) Whether the non-listed companies are required to comply with the provisions of the Companies Act, 2013 related to secretarial audit ?

According to Sub-Section (1) of Section 204 of the Companies Act, 2013; every listed company and a company belonging to other class of companies as may be prescribed shall annex with its Board's report made in terms of sub-section (3) of section 134, a secretarial audit report, given by a company secretary in practice, in such form as may be prescribed. Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 prescribes the other class of companies as under: every public company having a paid-up share capital of rupees fifty crore or more; or every public company having a turnover of rupees two hundred fifty crore or more. Accordingly, (ii) In respect of non-listed companies, in case they fall in the criteria as stated above are required to comply with the provisions related to the secretarial audit.