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Practice Area

Audit and Assurance

Secretarial, internal and concurrent audits — issued as evidence-backed reports.

Overview

Assurance engagements covering regulatory compliance audits, secretarial audit under Section 204 of the Companies Act, 2013, due diligence, transactional audits, internal audits and concurrent reviews — each issued as a clean, evidence-backed report for boards, investors and regulators.

Our approach is to test against the primary source — the Act, the rule, the notification, the tribunal order — and to flag findings with the specific provision and remediation, not a generic observation.

Key Deliverables

  • Secretarial audit reports in Form MR-3 with annexures and management responses
  • Annual secretarial compliance report for listed entities under SEBI LODR
  • Internal audit under Section 138 with quarterly reporting to the Audit Committee
  • Concurrent audits for regulated entities on a monthly or quarterly cycle
  • Transaction and pre-listing compliance audits with remediation roadmaps

Documents & E-Forms

  • Sec. 204
  • MR-3
  • Internal Audit
  • Concurrent Audit
  • ASCR

When to Engage

When the company crosses Section 204 thresholds, before a fundraise or listing, or when the board wants an independent read on compliance posture.

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