Secretarial audit for companies. Form MR-3 (Practicing Company Secretary's report) for listed companies + certain unlisted (paid-up capital ≥ ₹50Cr or turnover ≥ ₹250Cr).
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Timeline: 30–45 days
Timeline: 30–45 days
Timeline: 30–45 days
Govt. fees + taxes extra (where applicable). 50% on delivery. 7-day money-back SLA.
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 CS. Filed with the Board. Attached 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.
Unlisted public + Pvt Ltd companies with paid-up capital ≥ ₹50Cr OR turnover ≥ ₹250Cr are also required to do a Secretarial Audit.
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.