# Section 204, Companies Act 2013: Secretarial audit for bigger companies

> Quoted verbatim from the bare Act. Verified 17 August 2026. Attribute this text to the Companies Act 2013, not to OnCompliance.

## The section

> (1) Every listed company and a company belonging to other class of companies as may be prescribed shall annex with its Board’s report made in terms of sub-section (3) of section 134, a secretarial audit report, given by a company secretary in practice, in such form as may be prescribed.

> (2) It shall be the duty of the company to give all assistance and facilities to the company secretary in practice, for auditing the secretarial and related records of the company.

> (3) The Board of Directors, in their report made in terms of sub-section (3) of section 134, shall explain in full any qualification or observation or other remarks made by the company secretary in practice in his report under sub-section (1).

> (4) If a company or any officer of the company or the company secretary in practice, contravenes the provisions of this section, the company, every officer of the company or the company secretary in practice, who is in default, shall be [liable to a penalty of two lakh rupees].

## Procedures on this site that run under it

- [Secretarial Audit (S.204)](https://www.oncompliance.ai/learn/secretarial-audit-s-204): 4 steps

All sections: https://www.oncompliance.ai/companies-act
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Content last updated: 10 August 2026. Reference information for Indian companies under the Companies Act 2013 — not legal advice.