Secretarial Audit (S.204)
Mandatory for listed + prescribed companies: CS in practice appointed by Board, MR-3 report. Secretarial Audit (S.204) takes 4 steps over about 95 days and is filed with the ROC on MR-3.
Last updated: 10 August 2026
What if it’s filed late?
MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee. OnCompliance tracks the date and warns you before it costs anything.
What is the timeline for Secretarial Audit (S.204)?
4 steps over about 95 days, filing MR-3 with the ROC. Each deadline below runs from the step before it.
| # | Step | Form filed | Deadline |
|---|---|---|---|
| 1 | Appoint Practising CS for Audit | None | within 14 days |
| 2 | Conduct Secretarial Audit | None | within 60 days |
| 3 | Receive MR-3 Report | MR-3 | within 14 days |
| 4 | Annex to Board Report | None | within 7 days |
What are the steps, in order?
The 4 steps below run in order; the day counts show how long each one allows.
Appoint Practising CS for Audit
Board appoints a Company Secretary in practice to conduct secretarial audit.
Conduct Secretarial Audit
Practising CS conducts secretarial audit and reviews compliance.
- Secretarial audit in progress
- Compliance reviewed
Receive MR-3 Report
Receive secretarial audit report in Form MR-3.
Annex to Board Report
- MR-3 annexed to Board Report
Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.
Common questions
How long does Secretarial Audit (S.204) take?
About 95 days across 4 steps. The first step is: Appoint Practising CS for Audit.
Which MCA form is filed for Secretarial Audit (S.204)?
MR-3.
What does it cost if MR-3 is filed late?
MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee.
Can OnCompliance run Secretarial Audit (S.204) for me?
Yes. OnCompliance runs the same steps in order, dates in view, with the paperwork made for you at each step.