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Under Section 204 of the Companies Act, 2013, every listed company and any public business with a paid-up share capital of 50 crores or more or a revenue of 250 crores or more is required to conduct a secretarial audit. A corporate secretary is required to conduct the secretarial audit of the company.
The period of Secretarial Audit exercise shall be for a period commencing from the April 01, 20X1 till March 31, 20X2. Upon acceptance of the assignment by the company, Professional will provide a checklist to enable the Co. to compile all the documents for the Secretarial Audit Exercise. The Company Management shall be required to create a proper data room, to facilitate the completion of Secretarial Audit Exercise in a timely manner.
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