Secretarial audit for companies. Form MR-3 (Practicing Company Secretary's report) for listed companies + certain unlisted (public companies with paid-up capital ≥ ₹50Cr or turnover ≥ ₹250Cr, and any company with bank / financial institution borrowings ≥ ₹100Cr).
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Timeline: 30–45 days
Timeline: 30–45 days
Timeline: 30–45 days
Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.
Board + AGM minutes, statutory registers, returns, agreements, related party transactions, insider trading data.
CS reviews compliance with Companies Act, SEBI LODR (if listed), FEMA, ESG, related party transactions, CSR, etc.
CS drafts MR-3 report with findings, non-compliances, qualifications. Board's response incorporated.
MR-3 signed by the PCS and given to the company. Annexed to the Board's Report for the AGM.
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Every listed company must annex the Secretarial Audit Report (Form MR-3) to the Board's Report. Mandatory under Section 204 + SEBI LODR.
Public companies with paid-up capital ≥ ₹50Cr OR turnover ≥ ₹250Cr, and any company (private included) with outstanding loans or borrowings from banks or public financial institutions of ₹100Cr or more, must also get a Secretarial Audit (Rule 9).
Only a Practicing Company Secretary (PCS) can conduct a Secretarial Audit and sign the MR-3 report.
The Board must provide its response to the MR-3 findings, including corrective actions for any non-compliances.
