Secretarial audit programme and working papers
A single format from the Secretarial Audit pack. CSAS-2 · CSAS-4 · s.204 · SS-1 and SS-2.
- 8 pages
- 383
- Word, PDF and Excel
- 30 October 2026
- 30 October 2026
What it covers
- 1Secretarial audit programme and working papersCSAS-2 · CSAS-4 · s.204 · SS-1 and SS-2
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.
[Name of the firm of Company Secretaries] · Company Secretaries
SECRETARIAL AUDIT PROGRAMME AND WORKING PAPERS
Company: [Name of the Company] · CIN: [CIN of the Company] · Audit Period: [Financial year under audit]
Category: [Listed / Unlisted public / Private] · Ground for audit: [Rule 9(1) test or Regulation 24A that applies]
Prepared by: [Name of the preparer] · Reviewed by: [Name of the reviewer] · Signing partner: [Name of the signing partner]
Mark each item C (complied), PC (partly complied), NC (not complied) or NA. Record the document, date, SRN or minute book page actually seen, and carry every PC and NC item to Table 11. Due dates, delays, filing status and the summaries compute in the Excel version.