The Institute of Company Secretaries of India has notified the Secretarial Standards duly approved by the Central Government.
The Secretarial Standards were released by the council members of the Institute of Company Secretaries of India at a function in New Delhi which shall come into force from 1st July, 2015.
As, Section 118(10) of the Companies Act, 2013 mandates companies to observe Secretarial Standards with respect to general and Board Meetings specified as such by the Institute of Company Secretaries of India. Secretarial Standards apply to all companies. One Person Companies are excluded.
Further, Section 205 of the Companies Act, 2013 has casted a responsibility on the Company Secretary to ensure the compliance of the Secretarial Standards in a well defined manner and the Secretarial Auditor is also required to provide comments in the Secretarial Auditor report to the Board of Director about the compliance of the Secretarial Standards.
The notification is still not available at the website of the Ministry of Corporate Affairs and on the official gazette of India, however, the same has been officially communicated by the Institute of Company Secretaries of India.
The Secretarial Standards 1 and 2 can be accessed below.
Secretarial Standard on Meetings of Board of Directors (SS-1)
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