The “Secretarial Standard on General Meetings (SS-2)”, formulated by the Secretarial Standards Board (SSB) of the Institute of Company Secretaries of India (ICSI) and issued by the Council of the ICSI, has been approved by the Central Government. Adherence to this Secretarial Standard is mandatory in accordance with Section 118(10) of the Companies Act, 2013 (the Act) read with ICSI Notification No. 1 (SS) of 2015 dated 23rd April, 2015 published in the Gazette of India Extraordinary Part III – Section 4. SS-2 applies to all types of General Meetings, in respect of which Notices are issued on or after 1st July, 2015.
SS-2 prescribes a set of principles for convening and conducting General Meetings and matters related thereto.
This Guidance Note sets out the explanations, procedures and practical aspects in respect of the provisions contained in SS-2 to facilitate compliance thereof by the stakeholders
Guidance Note on General Meetings SS-2 (Secretarial Standard -2) by ICSI