Section 204 — Secretarial audit for bigger companies

(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