secretarial auditor appointment for SME listed companies

[Meghha Trivedi]

Dear All,

Regulation 24 of SEBI(LODR) of appointment of Secretarial auditor is not applicable to SME listed companies. But as per section 204 of the companies act every listed company has to file a secretarial audit report. so now as per companies act SME listed company has to appoint a secretarial auditor. Now my question is that for appointment do we have to follow the procedure of LODR also (appointment of Secretarial auditor in General meeting for five years) or we can appoint secretarial auditor for one year in Board meeting as per Companies act 2013?

Thanks & Regards,

Meghha Trivedi

FCS | LLB | B. Com

[RAMACHANDRAN P]

secretarial auditor has to be appointed for a period of 5 years similar to the statutory auditors appointment as per recent sebi lodr amendements

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