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A Company Secretary is an individual who has qualified for the examinations and completed the required practical and theoretical sessions conducted by the Institute of Company Secretaries of India (ICSI), a body of registered Company Secretaries founded in 1980. [2]
In India, "The Institute of Company Secretaries of India" (ICSI) [2] regulates the profession of company secretaries . ICSI is a statutory professional body which has more than 65,000 associate members. Chartered Secretaries are employed as chairs, chief executives and non-executive directors, as well as executives and company secretaries.
As per Section 2(51) of the Companies Act 2013, Company Secretaries are a company's Key Managerial Personnel (KMP). [5] Other KMPs in a company include the Chief Executive Officer, the managing director, the Whole-time Director, the Chief Financial Officer, and such other officers designated by the Board as KMP but are not more than one level below the directors in whole-time employment. [5]
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
The service can be divided into officers looking after accounting and audit issues pertaining to the Union government and the state governments, and those manning the department's headquarters. The state accounts and audit offices are headed by Accountants General or Principal Accountants General.
Central Secretariat Service (Hindi: केंद्रीय सचिवालय सेवा; abbreviated as CSS) is the administrative civil service under Group A [3] and Group B [4] of the Central Civil Services of the executive branch of the Government of India.
The Administrative Block houses all the offices of the Institute and a committee room whereas the Hexagon Complex, holds 8 seminar rooms, 2 conference halls and 2 auditoria. Computers and Computer Laboratory : The Institute is equipped with a computer centre which manages the 130 node LAN network, cyber facility which connects the ...
[14] [15] In November 2009, the as CAG, he requested the government to amend the 1971 Audit Act to bring all private-public partnerships (PPPs), Panchayati Raj Institutions and societies getting government funds within the ambit of the CAG. The amendment further proposes to enhance CAG's powers to access information under the Audit Act.