Secretarial audit for bigger companies
Section 204 of the Companies Act, 2013 deals with secretarial audit for bigger companies. 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. The Act came into force on 01 Apr 2014.
(1) 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.
(2) It shall be the duty of the company to give all assistance and facilities to the company secretary in practice, for auditing the secretarial and related records of the company.
(3) The Board of Directors, in their report made in terms of sub-section (3) of section 134, shall explain in full any qualification or observation or other remarks made by the company secretary in practice in his report under sub-section (1).
(4) If a company or any officer of the company or the company secretary in practice, contravenes the provisions of this section, the company, every officer of the company or the company secretary in practice, who is in default, shall be 1[liable to a penalty of two lakh rupees].
Section 204, The Companies Act, 2013 (Act 18 of 2013).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… While no specific definition of Company Secretary has been provided, however Section 2(51) of the Companies Act, which deals with 'Key Managerial Personnel' mentions company secretary as one such personnel. Section 204 of the Companies Act provides for the functions of 'Company Secretary'. The said section reads as under:- "205. Functions of company secretary- (1) The functions of the company secretary shall include, $-(a)$ to report to the Board about compliance with the provisions of this Act, the rules made …
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… While no specific definition of Company Secretary has been provided, however Section 2(51) of the Companies Act, which deals with 'Key Managerial Personnel' mentions company secretary as one such personnel. Section 204 of the Companies Act provides for the functions of 'Company Secretary'. The said section reads as under:- "205. Functions of company secretary- (1) The functions of the company secretary shall include, $-(a)$ to report to the Board about compliance with the provisions of this Act, the rules made …
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… While no specific definition of Company Secretary has been provided, however Section 2(51) of the Companies Act, which deals with 'Key Managerial Personnel' mentions company secretary as one such personnel. Section 204 of the Companies Act provides for the functions of 'Company Secretary'. The said section reads as under:- "205. Functions of company secretary- (1) The functions of the company secretary shall include,— (a) to report to the Board about compliance with the provisions of this Act, the rules made thereunder and …
Made under this section, and citing it
2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 3 instruments name this provision in its title or its text without being made under it.
Questions about Section 204
What does Section 204 of the Companies Act deal with?
Section 204 of the Companies Act is headed "Secretarial audit for bigger companies". 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.
How do I find court cases under Section 204 of the Companies Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 204, section 204 Companies Act, section 204 of the Companies Act. People searching for it also type companies act 2014 section 204. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 204 of the Companies Act, and has it changed?
Its own text turns on section 134 (Financial statement, Board‘s report, etc), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently G.S.R. NO. 41(E) Companies Appointment and Remuneration of Managerial Personnel Amendment Rules 2023 dated 19.01.2023 (2023), then Chapter XIII- The Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014. (2014).
When did Section 204 of the Companies Act come into force?
Section 204 of the Companies Act, cited as Companies Act 204, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5089 words
- 143. Powers and duties of auditors and auditing standards1867 words
- 230. Power to compromise or make arrangements with creditors and members1432 words
- 232. Merger and amalgamation of companies1416 words
- 149. Company to have Board of Directors1403 words
- 217. Procedure, powers, etc., of inspectors1390 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.