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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]
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]
Company secretaries in all sectors have high level responsibilities including governance structures and mechanisms, corporate conduct within an organisation's regulatory environment, board, shareholder and trustee meetings, compliance with legal, regulatory and listing requirements, the training and induction of non-executives and trustees, contact with regulatory and external bodies, reports ...
Prerequisites for the Functioning of Supreme Audit Institutions * The 'ISSAI 30' Code of Ethics is the statement of values and principles guiding the daily work of the auditors. One of the principles outlined in the Code of Ethics is the statutory auditor’s obligation to apply generally
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.
Preeti then went on to be elected as a Central Council Member of the ICSI for two terms and in 2007 she became the first-ever woman president of the Institute of Company Secretaries of India (ICSI). Since then, Preeti has served as a member on several standing committees and boards constituted by the Ministry of Corporate Affairs, Government of ...
The Ministry of Corporate Affairs is an Indian government ministry primarily concerned with administration of the Companies Act 2013, the Companies Act 1956, the Limited Liability Partnership Act, 2008, and the Insolvency and Bankruptcy Code, 2016.
Professionals from both fields rely on one another to ensure the security of the information and data.With this collaboration, the security of the information system has proven to increase over time. In relation to the information systems audit, the role of the auditor is to examine the company’s controls of the security program.