Authored by Aishwarya Lakshmi V.M
Background: As per Regulation 24A of SEBI (LODR) Regulations, 2015, every listed entity and its material unlisted subsidiaries shall undertake secretarial audit and annex with its annual report, a secretarial audit report given by a company secretary in practice. As per SEBI Circular No.CIR/CFD/CMD1/27/2019 dated February 08th 2019, the annual secretarial compliance report shall be in the format as specified in Annex-A to the circular and shall be submitted to the stock exchange where the entity is listed within 60 days from the end of the financial year. This filing with the stock exchange has been only in PDF format, till date.
Update: As per the Notice from BSE dated 31st March 2021, dated Notice No.20210331-2, it has been made mandatory to file the Annual Secretarial Compliance Report in BOTH PDF AND XBRL MODE. The timelines shall be the same.
