Free compliance tool

Secretarial audit applicability checker

Check whether MR-3 secretarial audit is mandatory based on listing status, public company thresholds, and borrowings.

Thresholds as at June 2026. Verify with MCA portal and legal counsel before acting.Last updated: 2026-06-22.

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Hub Guide · ROC Annual Filing

Go deeper — the ROC Annual Filing hub

Secretarial audit (MR-3) sits beside the annual ROC stack: MGT-7/MGT-7A, AOC-4, DIR-3 KYC, and the s.403 late fees that run with no ceiling. The hub covers each filing with its statute cited.

Open the hub guide