Single format · FV01-X1-4

Management representation letter, secretarial audit

A single format from the Secretarial Audit pack. CSAS-2 · CSAS-4 · s.204(2).

Length
4 pages
Blanks to fill
65
Files
Word and PDF
Law as at
30 October 2026
Last reviewed
30 October 2026

What it covers

  1. 1Management representation letter, secretarial auditCSAS-2 · CSAS-4 · s.204(2)65 blanks

Not included

What you will still need outside this format:

  • The annual secretarial compliance report under Regulation 24A(2), which follows SEBI's own format.
  • Certification of the annual return in Form MGT-8 and other certificates, each under a separate engagement (and, for a listed entity, prior Board approval).
  • The AGM resolution and explanatory statement appointing a listed entity's secretarial auditor for its five-year term.
  • Board and general meeting papers, registers and the Board's report itself: Board Meeting Formats (FV01-C7), General Meeting Formats (FV01-D9), Register Formats (FV01-E3) and The Board's Report (FV01-H6).
  • The retainer engagement for routine secretarial and ROC work: FV01-B7; the statutory audit representation letter: FV03-B9.
  • Regularising defaults the audit finds: adjudication under section 454 (FV01-I3), compounding under section 441, or condonation under section 87.
  • Peer review, UDIN generation and verification on the ICSI portals, and checklists for sector-specific laws.
  • MCA additional fees, penalties and the fee for the audit.

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

On the letterhead of the Company

Obtain this letter before the report is signed, dated on or immediately before the report date. It is signed by the managing director or a whole-time director, the chief financial officer and the company secretary. It supplements, and does not replace, the evidence examined. Delete paragraphs 16 to 18 for an unlisted company. The representation letter for the statutory audit (SA 580) is a separate document.

Date: [Date of the representation letter]

To,
[Name of the firm of Company Secretaries]
Company Secretaries
[Address of the firm]

Kind attention: [Name of the signing partner]

Subject: Representations for the secretarial audit for the financial year ended [End date of the audit period]

Dear Sir or Madam,

45 more paragraphs and tables follow in the full format.

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