You are the Secretarial Auditor of Admire Ltd. State the matters to be considered by you while preparing the audit report.

Periodical Secretarial Audit Report is submitted to the board of directors for corrective action, the audit report is prepared in MR-3. The report is addressed to the members but is to be submitted to the board. The report shall contain the opinion of the statutory compliance examined by the auditor and shall state whether in his opinion the company is carrying out due compliance of the applicable provisions. Qualifications/ reservation or adverse remarks, if any, should be stated by the Secretarial Auditor at the relevant places in his report in bold type on in italics. If the secretarial Auditor is unable to express an opinion on any matter, he must mention it. If the scope of work required to be performed is restricted on account of restriction imposed by the company, the report should mention such limitation.