{"id":81000,"date":"2023-11-22T15:59:33","date_gmt":"2023-11-22T10:29:33","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?post_type=act&#038;p=81000"},"modified":"2023-11-22T15:59:35","modified_gmt":"2023-11-22T10:29:35","slug":"section-204","status":"publish","type":"act","link":"https:\/\/enterslice.com\/learning\/act\/companies-act-2013\/section-204\/","title":{"rendered":"Section 204. Secretarial Audit For Bigger Companies"},"content":{"rendered":"\n<p>(1) Every listed company and a company belonging to other class of companies as may be prescribed shall annex with its Board&#8217;s report made in terms of sub-section&nbsp;<em>(3)<\/em>&nbsp;of section 134, a secretarial audit report, given by a company secretary in practice, in such form as may be prescribed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>(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.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>(3) The Board of Directors, in their report made in terms of sub-section&nbsp;<em>(3)<\/em>&nbsp;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&nbsp;<em>(1)<\/em>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>(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\u00a0<span id='easy-footnote-1-81000' class='easy-footnote-margin-adjust'><\/span><span class='easy-footnote'><a href='https:\/\/enterslice.com\/learning\/act\/companies-act-2013\/section-204\/#easy-footnote-bottom-1-81000' title='Subs. by Act 29 of 2020, s. 41, for certain words (w.e.f. 21-12-2020).'><sup>1<\/sup><\/a><\/span>[liable to a penalty of two lakh rupees].<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"<p>(1) Every listed company and a company belonging to other class of companies as may be prescribed shall annex with its Board&#8217;s report made in terms of sub-section&nbsp;(3)&nbsp;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 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":79763,"parent":79755,"menu_order":0,"template":"","format":"standard","meta":[],"categories":[11445],"tags":[1007],"acf":{"service_id":"215"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section 204. Secretarial Audit For Bigger Companies - Enterslice<\/title>\n<meta name=\"description\" content=\"Explore the significance of Section 204 for larger corporations through our comprehensive guide on secretarial audits. 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