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  • Internal Audit Checklist for Company Secretarial Records

    Încărcat de

    andruta1978
    571 vizualizări2 pagini
    The document provides an internal audit checklist for a company's secretarial department. It involves reviewing statutory records such as registers of members, debenture holders, directors, and meetings. It also involves ensuring compliance with SEBI guidelines, regular payments to shareholders and lenders, adherence to corporate governance guidelines, proper processing of share transfers, compliance with deposit acceptance rules, and maintenance of required statutory records and registers.

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    QMS audit checklist - secretariat

    Titlu original

    Secretarial Audit Checklist

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    The document provides an internal audit checklist for a company's secretarial department. It involves reviewing statutory records such as registers of members, debenture holders, directors, and meetings. It also involves ensuring compliance with SEBI guidelines, regular payments to shareholders and lenders, adherence to corporate governance guidelines, proper processing of share transfers, compliance with deposit acceptance rules, and maintenance of required statutory records and registers.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    571 vizualizări2 pagini

    Internal Audit Checklist for Company Secretarial Records

    Încărcat de

    andruta1978
    The document provides an internal audit checklist for a company's secretarial department. It involves reviewing statutory records such as registers of members, debenture holders, directors, and meetings. It also involves ensuring compliance with SEBI guidelines, regular payments to shareholders and lenders, adherence to corporate governance guidelines, proper processing of share transfers, compliance with deposit acceptance rules, and maintenance of required statutory records and registers.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    din 2

    Internal Audit Checklist of Secretarial Deptt.

    SECRETARIAL

    Carry out a review of the statutory records required to be maintained by the Secretarial
    Department. The records include the following
    o Register of Members.
    o Register of Debenture holders.
    o Directors Attendance Register.
    o Minute book of the - Board meeting / General Meeting / other Meetings .
    o Register of Contracts
    o Register of Directors share holding .
    o Register of Investment .
    o Register of Fixed Deposits .
    o Register of Share Transfers.
    o Register of Charges.
    o Index of Members.
    o Index of shareholders.
    o Register of Foreign Members.

    Ensure that compliance with the S E B I guidelines is made by referring to the S E B I guidelines
    / circular / notifications etc.

    Check that the company is regular in meeting its obligations towards the share holders/ debenture
    holders / banks / financial institutions / fixed deposit holders etc. Check whether the company has
    defaulted in making payment to the fixed deposit holders / payment to the financial institution /
    members / banks / debenture holder etc. and comment upon the nature and the extent of default .

    Ensure that the Company has adhered to the various compliance matters falling under Corporate
    Governance . Refer to the guidelines on Corporate Governance - Terms of Reference of Audit
    Committees etc.

    Ensure that all the share transfers lodged are duly effected in the records.

    In case of acceptance of Fixed Deposits from the public, ensure that the provisions of section 58 A
    /58AA / 58AAA to the Companies act 1956, have been complied with.

    Ensure that the provisions of Companies (Acceptance of Deposits) - Rules 1975 are complied
    with

    In case the company has issued debenture / bonds etc. ensure that the terms and condition of the
    issue, as given in the prospectus to the issue, debenture deed / trust deed have been complied with.

    Ensure that the statutory records and registers as required to be maintained under the Companies
    Act (point 1 above ) are properly maintained and are kept updated at all times.

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