Secretarial compliance for listed companies — annual reporting matrix
Listed entities must file Annual Secretarial Compliance Report (Reg 24A) signed by a PCS, alongside MR-3, within 60 days of year-end. Covers all SEBI regulations applicable.
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Disclosure obligations of a listed entity under LODR Regulation 30
Disclose material events/information to stock exchanges as soon as reasonably possible but not later than 30 minutes (Para A) or 24 hours / Schedule III timelines.
Continuous disclosures under PIT Regulations — Reg. 7 trading window
Designated persons cannot trade while window is closed (from UPSI emergence till 48 hours after announcement). Disclose trades > ₹10 lakh in a calendar quarter.
Scope of Secretarial Audit — laws covered in MR-3
Companies Act, SCRA, Depositories Act, FEMA (FDI/ODI/ECB), SEBI regulations, industry-specific laws and Secretarial Standards (SS-1, SS-2).
Internal audit vs Secretarial audit — interface and overlap
Internal audit (§138) is operational; Secretarial audit is compliance. PCS may rely on internal-audit findings for systems but draws independent opinion.
Difference between Secretarial Audit and Annual Secretarial Compliance Report (ASCR)
MR-3 under §204 covers all laws; ASCR under LODR Reg. 24A covers only SEBI regulations. Different signatories, different filing channels.