Query: Appointment of Secretarial Auditor

[Ankita Bhargav]

Hi All,

I need clarification regarding the applicability of Secretarial Audit.

If a company’s turnover has exceeded ₹250 crore in FY 2024–25, how should it comply with the Secretarial Audit requirements? Specifically, I would like to know from which date the Secretarial Auditor should be appointed, considering that we came to know about the applicability while preparing the annual filings (which is still due).

Additionally, please confirm whether the MR-3 report needs to be attached to the Board’s Report for this financial year.

Kindly guide me.

Thanks, 

CS Ankita

[Ankita Bhargav]

Hi All,

Please advise me on this matter.

Thanks and Regards, 

CS Ankita Bhargav

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[CS AMIT GOYAL]

The Secretarial Auditor must be appointed  before approving the Board’s Report, because the MR-3 report forms part of the Board’s Report.  

The Secretarial Audit Report in Form MR-3 is compulsory and must be attached to the Board’s Report. 

In case of any ambiguity feel free to contact us. 

Thanks & Regards:
CS Amit Goyal
Practicing Company Secretary
GST Practitioner 

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On Fri, Nov 14, 2025 at 6:30 PM Ankita Bhargav <csankit...@gmail.com> wrote:

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[gkpa...@gmail.com]

How is it possible?  As soon as financial year is over ,Company is aware of turnover and other criterion for appointment of Sec Auditor

Accordingly Board  can immediately appoint Sec Auditor and get  the MR3. May  be for this purpose company can share  provisional financials with Sec Auditor and get MR3

MR3 can be   approved along  with Board Report and FS  and then filed at  the time of  annual filing

To say that you came to know at the time of  annual filing would be too irresponsible.  Even statutory auditors would  also have asked for MR3  during audit