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
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.
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 |
The 4 steps below run in order; the day counts show how long each one allows.
Board appoints a Company Secretary in practice to conduct secretarial audit.
Practising CS conducts secretarial audit and reviews compliance.
Receive secretarial audit report in Form MR-3.
Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.
About 95 days across 4 steps. The first step is: Appoint Practising CS for Audit.
MR-3.
MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee.
Yes. OnCompliance runs the same steps in order, dates in view, with the paperwork made for you at each step.