law: Companies Act, 2013 
  204.
  
    Secretarial
  
  audit for bigger companies. 
  1.      Every listed company
  
  and a company belonging to other class of companies as may be prescribed shall
  
  annex with its Board’s report made in terms of sub-section (3 ) of
  
  section 134, a secretarial audit report, given by a company secretary in
  
  practice, in such form as may be prescribed.
  2.      It shall be the duty
  
  of the company to give all assistance and facilities to the company secretary
  
  in practice, for auditing the secretarial and related records of the company.
  3.      The Board of
  
  Directors, in their report made in terms of sub-section (3 ) of section
  
  134, shall explain in full any qualification or observation or other remarks
  
  made by the company secretary in practice in his report under sub-section (1 ).
  4.      If a company or any
  
  officer of the company or the company secretary in practice, contravenes the
  
  provisions of this section, the company, every officer of the company or the
  
  company secretary in practice, who is in default, shall be punishable with fine
  
  which shall not be less than one lakh rupees but which may extend to five lakh
  
  rupees.