SEBI vide it’s Circular dated February 08, 2019 has specified the Format for Revised Annual Secretarial Audit Report for listed entities and material unlisted subsidiaries and Format for Annual Secretarial Compliance Report applicable to listed entities. These formats shall be effective from the financial year ended March 31, 2019.
Further, it has amended the SEBI (LODR) Regulations 2015, to include Regulation 24A which is as follows-
Secretarial Audit: Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as may be prescribed with effect from the year ended March 31, 2019.
Content of this Circular is linked below:-