The Companies Act, 2013 (the Act), which governs the functioning of companies incorporated
under it, requires every company to comply with various requirements under it and the Rules
framed under it. The companies which fulfil certain conditions are required to undergo
secretarial audit by a practising company secretary every financial year. There are several
compliance requirements every company has to comply with and any failure to do so shall attract
prosecution from the Regulatory authorities established under the Act.
Among various services under the Act, Secretarial Audit, Secretarial compliance check when
audit is not mandatory, Due diligence and various certification and filing of Returns and Forms
applicable under the Act.