In the landscape of corporate governance in India, the secretarial audit stands out as one of the most significant compliance mechanisms introduced by the Companies Act, 2013. Governed by Section 204 of the Act, a secretarial audit is an independent, objective examination of a company's compliance with applicable laws, regulations, rules, and procedures — conducted by a Practising Com... https://alternativeinvestmentfund1.blogspot.com/2026/04/secretarial-audit-under-companies-act.html