Secretarial Audit in Mumbai: Section 204 Compliance by Expert CS Team

Mumbai is India's financial capital – home to BSE, NSE, SEBI headquarters, and the highest concentration of listed companies and BFSI entities in BKC and Nariman Point. Manufacturing units in Andheri MIDC, export units in SEEPZ, and corporates across Lower Parel and Powai create concentrated demand for secretarial audit. Learn more about Secretarial Audit across India.

Patron Accounting's Mumbai office at Marine Lines provides end-to-end secretarial audit: Companies Act compliance review, SEBI LODR audit for BSE/NSE-listed entities, FEMA/FDI compliance, Form MR-3 preparation, ASCR filing, and Maharashtra state compliance. For company compliance, see Private Limited Company Compliance. For statutory audit, see Statutory Audit.

Content is reviewed quarterly for accuracy.

Every listed company (BSE/NSE) – Mumbai hosts highest number of listed entities in India. BKC and Nariman Point headquarters. Single largest category requiring secretarial audit. SEBI LODR compliance + Companies Act filings with RoC Mumbai.

Public companies (paid-up Rs 50 Cr+) – BFSI entities, large manufacturers in Andheri MIDC and Thane-Belapur belt. Patron manages for Mumbai public companies.

Public companies (turnover Rs 250 Cr+) – Trading firms in south Mumbai, pharma companies, SEEPZ export units frequently cross this threshold.

Companies with borrowings Rs 100 Cr+ – Infrastructure, real estate, and logistics companies in Mumbai Metropolitan Region. For Pvt Ltd Registration in Mumbai, see our page.

Subsidiaries of qualifying public companies – Private companies that are subsidiaries of public companies meeting above thresholds.

Voluntary audit for governance – Mumbai startups scaling toward listing and private companies seeking investor confidence. Strengthens governance framework. For Tax Audit, see our page.

• Certificate of Incorporation & MoA/AoA: Company constitution and authorised capital (RoC Mumbai)
• Board Meeting & Committee Minutes: SS-1 compliance, quorum verification
• AGM Minutes: SS-2 compliance, shareholder resolutions
• Statutory Registers: Members, Directors, Charges, Contracts, KMP
• MCA Filing Receipts: AOC-4, MGT-7, MGT-14, DIR-12, PAS-3, CHG-1
• SEBI Filings (Listed): LODR annual report, insider trading disclosures, governance report
• Shareholding Pattern & Transfer Records: Verified against BSE/NSE for listed entities
• RPT Register & Approvals: Section 188 and LODR Regulation 23
• FEMA/FDI Filings: FC-GPR, FC-TRS, ECB returns (for FDI companies)
• Maharashtra State: PT registration (PTRC/PTEC), Shops & Establishments registration

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Secretarial Audit consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Trust Signals: 10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years

“The secretarial audit was clean and completed well before deadline. No last-minute rush. Patron's team handled all RoC Mumbai filings and SEBI compliance checks with thoroughness.”

— MD, Trading Firm, Mumbai

Offices in Pune, Mumbai, Delhi, and Gurugram serving businesses with secretarial audit, compliance, and governance.

Explore related services:

• Secretarial Audit (India Overview)
• Statutory Audit
• Private Limited Company Compliance
• Pvt Ltd Registration in Mumbai
• Internal Audit
• Tax Audit
• Appointment of Auditor
• Director KYC

• Section 204: Mandatory secretarial audit by PCS for qualifying companies
• Rule 9, CARM Rules 2014: Form MR-3 prescribed format
• Section 204(4): Penalty Rs 1 lakh to Rs 5 lakh
• SEBI LODR Regulation 24A: ASCR within 60 days of FY end
• SEBI LODR Third Amendment 2024: Peer-reviewed PCS, 5-year tenure, AGM approval
• Secretarial Standards: SS-1 (Board Meetings), SS-2 (General Meetings)
• FEMA 1999: Foreign investment filings (FC-GPR, FC-TRS, ECB)
• Maharashtra PT Act 1975: PTRC/PTEC obligations
• Maharashtra Shops & Establishments Act 2017: State registration
• RoC Mumbai: 100 Everest, Marine Drive, Mumbai 400002
• SEBI: Headquartered in BKC, Mumbai

Filing Portal: mca.gov.in (MCA21 V3)

Section 204(4) penalty is Rs 1 lakh to Rs 5 lakh for non-compliance. For listed companies, SEBI imposes additional penalties. The SEBI LODR Third Amendment 2024 adds new requirements (peer-reviewed PCS, tenure limits) that Mumbai-listed companies must comply with immediately. The MR-3 report must be annexed to the Board's Report filed with RoC Mumbai before the annual deadline.

Get your secretarial audit started today – Call +91 945 945 6700 or WhatsApp us.

Secretarial audit in Mumbai is a critical compliance requirement for listed companies, qualifying public companies, and subsidiaries under Section 204. Given Mumbai's position as India's financial capital – home to BSE, NSE, SEBI headquarters, and highest concentration of corporate entities with RoC Mumbai – professional secretarial audit is essential and growing.

Patron Accounting's Mumbai office at Marine Lines provides CA and CS supported secretarial audit with direct jurisdictional familiarity: RoC Mumbai filings, SEBI LODR compliance for BSE/NSE-listed entities, FEMA for MNC subsidiaries, and Maharashtra state requirements. 15-25 working days with zero-penalty compliance assurance.

With offices in Pune, Mumbai, Delhi, and Gurugram, 10,000+ businesses served, and 4.9 Google rating, Patron Accounting LLP delivers secretarial audit with national reach and local expertise.