Secretarial Audit (Form MR-3)

Documents Required

Items marked Required are mandatory; others are situational.

Corporate Records

• Certificate of Incorporation, Memorandum and Articles of AssociationRequired
• Minutes books of all Board, committee, and general meetings held during the financial yearRequired
• All statutory registers (Register of Members, Directors, Contracts, Investments, Loans)Required
• Copies of all forms filed with the Registrar of Companies during the year with acknowledgmentsRequired

Securities and Disclosures (Listed Companies)

• All stock exchange intimations and disclosures filed during the yearRequired
• Compliance reports on corporate governance filed with exchangesRequired
• Record of insider trading pre-clearances and disclosures by designated personsRequired

Transactions and Approvals

• Related party transaction disclosures and omnibus approval resolutionsRequired
• Share allotment, transfer, transmission, and buyback recordsRequired
• Records of any foreign investment received or ODI made during the year with RBI filings

  Required if any cross-border investment transactions occurred during the year

Financial and Reporting

• Draft Board's Report and Annual Report for the year under reviewRequired
• CSR policy, CSR committee composition, and CSR expenditure records (if applicable)

  Required for companies to which Section 135 CSR mandate applies