Paper 4 :

Secretarial Audit, Compliance Management and Due Diligence

Secretarial Audit, Compliance Management and Due Diligence

01   Compliance Framework


  2 Lectures                Know More

02   Compliances


2 Lectures                Know More

11   Concepts and Principles of Other Audits


 1 Lecture                 Know More

13   Audit Principles and Techniques


1  Lecture                 Know More

03  Documentation & Maintenance of Records


1 Lecture                 Know More

04    Search and Status Report


 Lecture                 Know More

05   Know Your Customers (KYC)


1 Lecture                 Know More

06   Signing and Certification


2 Lectures                Know More

08   Audits


 1 Lecture                 Know More

10   Internal Audit and Performance Audit


1  Lecture                Know More

14   Audit Process and Documentation


 1 Lecture                Know More

15    Forming an Opinion & Reporting


1  Lecture                 Know More

16    Secretarial Audit – Fraud Detection and Reporting


 1 Lecture                 Know More

17  Quality Review


1  Lecture                 Know More

About Secretarial Audit, Compliance Management and Due Diligence


Secretarial Audit is to check whether the company is in compliance with legislations applicable such as the Companies Act, and other corporate and economic laws. Compliance management refers to the art of ensuring that compliances of laws, rules and regulations have been made in the most effective and efficient manner. It is about how well a corporate entity ensures that it is complaint in all legal and secretarial matters. Before entering into an agreement or contract with another party, you need to act with a certain standard of care. This exercise of care is known as due diligence.

Compliance Management – the Primary responsibility of a company secretary is to ensure the development and implementation of the compliance framework in a company. Secretarial Audit and Due Diligence – A new area of practice for company secretaries is to function as a secretarial auditor. As such, you need to know how to conduct & prepare secretarial audit reports for listed and public companies

The topics covered in Secretarial Audit, Compliance Management and Due Diligence at CS Professional Level

  • Meaning of Compliance Framework 
  • Documentation and Maintenance of records 
  • Search and status report 
  • Know your Customers 
  • Signing and certification 
  • Segment wise Role of Company Secretaries 
  • Meaning of Secretarial Audit
  • Internal Audit & Performance Audit 
  • Concepts and Principles of other Audits 
  • Audit Engagement, Audit Principles and Techniques 
  • Audit Process and Documentation 
  • Forming an opinion and reporting 
  • Fraud Detection and Reporting in Secretarial Audit. 
  • Quality Review 
  • Values, Ethics and Professional Conduct 
  • Due Diligence 


The best approach to study Secretarial Audit, Compliance Management and Due Diligence paper

  • Start early: Considering the volume of syllabus of financial reporting paper, it is highly recommended to start the preparation much earlier to exams  
  • 3 Cs Concepts, Consistency and continuity: There is big difference between knowledge and application. Try to understand every topic from its substance and concepts rather than mere memorisation. Also, Study consistently for every day. Even studying for a few hours daily is better than cramming at the end 
  • Study content:  There are many books which are available in the market as well as various books recommended by ICSI. However, from the point of view of exam and to conceptually understand the entire syllabus, Study materials given by ICSI is highly recommended. Cover the ICSI syllabus in detail and don’t indulge in any selective coverage of syllabus 
  • Updates: Recently this paper has become very dynamic subject. Keep visiting ICSI website for notifications and amendments applicable for your exam 
  • Revise Company Law, Competition Law, FEMA before starting this subject, since these subjects are inter-related 

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