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CMA Intermediate · Corporate Accounting and Auditing · Secretarial Audit

Under section 204, which statement about the company's duty towards the secretarial auditor is correct?

The company must give all assistance and facilities to the company secretary in practice for auditing its secretarial and related records. Section 204(2) states this as a duty of the company, without limiting it to minute books or conditioning it on any request to the Registrar.

  1. AThe company must give all assistance and facilities to the company secretary in practice for auditing its secretarial and related recordsCorrect
  2. BThe company need only give access to the minute books and may withhold other records
  3. CThe company must give facilities only if the auditor makes a written request to the Registrar
  4. DThe company must pay a fixed fee prescribed by the Central Government

Explanation

Section 204(2) makes it the duty of the company to give all assistance and facilities to the company secretary in practice for auditing the secretarial and related records. It does not limit access to minute books, and the text mentions no Registrar request or fixed fee.

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