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SECRETARIAL AUDIT, COMPLIANCE MANAGEMENT AND DUE DILIGENCE - CS Professional Weightage

Credit - CS Muskan Gupta


Chapter 1

Compliance Framework

Topics asked in last attempt:

1. Risk of Non-Compliance (5 Marks)

2. Compliance Chart + Content of Compliance Chart (5 Marks)

Important Topics:

1. Compliance Management System

2. Significance of Compliance Management System

3. Compliance Risk-Review and Updation

4. Compliance Dashboard

5. Compliance Ownership/Monitoring

6. Role of Company Secretary in Compliance Management System

7. Apparent, Adequate and Absolute Compliances

Suggested Topics:

Risk Profile of a Company

Well Designed Compliance Management System


Chapter 3

Documentation and Maintenance of Records

Topics asked in last attempt:

Differentiate between Physical Data Room and Virtual Data Room

(5 Marks)

Important Topics:

1. Disadvantages of Electronic Records

2. Preservation of Records under SEBI Reg

3. Physical and Virtual Data Room

4. Principles of Good Documentation

5. 10 rules of naming a Folder

Suggested Topics:

Maintenance and Inspection of Documents in Electronic Form

Privacy of Records and Suggestive Steps


Chapter 4

Search and Status Report

Topics asked in last attempt:

None

Important Topics:

1. Scope and Importance of Search and Status Report

2. Points to be considered before finalizing Search and Status Report

3. Procedure under IPR laws

4. Key areas to be analysed while preparing S&S report under IPR Laws

5. Items of Cross Verification

6. Process of Examining Documents on MCA Portal

7. Property Title Search

8. Search Report of Stock Exchange

Suggested Topics:

Charge


Chapter 5

Know Your Customer

Topics asked in last attempt:

Cyber Fraud and difference between Phishing and Vishing (5 marks)

Customer under KYC (5 marks)

List of KYC Documents to be submitted in HUF (5 marks)

Important Topics:

1. EDD and CDD

2. Risk in KYC

3. Checklist for Sole Proprietorship

4. Online Fraud

5. KYC of Directors

6. KYC Norms for CS in Practice

Suggested Topics:

Illustrative checklist of all the documents


Chapter 6

Signing and Certification of Annual Return

Topics asked in last attempt:

Preparation before pre certification (5 marks)

Important Topics:

1. Signing and Certification of Annual Return

2. Mandatory filing of Annual Return when there is no AGM

Suggested Topics:

Points to be kept in mind before pre certificatiom

Do’s and Don’ts

Obligations and Penal Provisions

Various Certification by Company Secretary in Practice


Chapter 7

Role of Company Secretary

Topics asked in last attempt:

Biotechnology Industry (5 Marks)

Important Topics:

1. Role as KMP

2. Secretarial Auditor

3. Role as Internal auditor

4. Role in Investor Education and Protection

5. Laws applicable to Travel and Tourism/ Media/ Pharmaceutical

6. CS as GST Professional

7. Role as Registered Valuer

8. Insolvency Professional

Suggested Topics:

IPR Expert

Laws applicable to different departments (Bare Reading)


Chapter 12

Audit Engagement

Topics asked in last attempt:

None

Important Topics:

1. Audit Engagement Letter/Terms of Engagement Letter

2. Conflict of Interest

3. Confidentiality

4. Communication to Previous Auditor

5. Pre-Conditions of Audit Engagement Letter

Suggested Topics:

1. Offer and Acceptance

2. Appointing Authority


Chapter 13

Audit Principles and Techniques

Topics asked in last attempt:

None

Important Topics:

1. Audit Techniques

2. External Expert Opinion

3. External confirmation

4. Materiality

5. Audit Trail/ Need of Audit Trail

6. Audit Risk

7. Audit Sampling

Suggested Topics:

1. Audit Checklist- Benefits

2. Audit Planning

3. Substantive Checking

4. Audit Principles


Thank You

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