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CMA Intermediate · Corporate Accounting and Auditing · Secretarial Audit

Which statement about the duty to assist the secretarial auditor is correct under section 204 of the Companies Act, 2013?

The company must give all assistance and facilities to the company secretary in practice for auditing its secretarial and related records. Section 204(2) places this duty on the company itself, without any condition of a written request or restriction to one officer.

  1. AThe company must give all assistance and facilities to the company secretary in practice for auditing the secretarial and related recordsCorrect
  2. BOnly the managing director is required to assist, and the company has no duty
  3. CThe auditor must obtain records independently, since the company has no duty to assist
  4. DAssistance is required only if the auditor makes a written request to the Board

Explanation

Section 204(2) places the duty on the company to give all assistance and facilities to the company secretary in practice for auditing the secretarial and related records. No written request or limit to one officer is mentioned.

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