Company Secretary Services

What are company secretary services? Company secretarial services encompass corporate governance compliance under the Companies Act, 2013 — including board meeting management, resolution drafting, statutory register maintenance, ROC filings, and advisory on corporate restructuring. CA V. Viswanathan holds the ACS qualification from ICSI, providing in-house CS capability combined with CA, CFE, and IBBI Registered Valuer expertise under one roof. Quick Answer: Company Secretary Services — Company secretary services by ACS (ICSI). Board resolutions, statutory registers, ROC filings, annual compliance, governance advisory for startups and companies.

Company Secretary Services is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in company secretarial services and ROC compliance, from offices in Chennai, Bangalore, and Mumbai since 2012.

Source: Companies Act 2013, Secretarial Standards SS-1 and SS-2 Official References: MCA Forms ↗

Regulatory Framework

Regulatory basis: Companies Act, 2013 — Sections 173-175 (Meetings), 118 (Minutes), 134 (Board Report), 92 (Annual Return).

Services

Board Resolution Drafting Minutes of Meeting Statutory Register Maintenance Annual ROC Filings (AOC-4, MGT-7) Director Appointment/Resignation (DIR-12) Share Transfer/Transmission Increase in Authorised Capital Change of Registered Office Company Name Change Alteration of MOA/AOA Winding Up / Strike Off NCLT Applications

Why Virtual Auditor?

Why do 100+ businesses choose Virtual Auditor for registration and compliance? Our founder CA V. Viswanathan holds four credentials — FCA, ACS, CFE, IBBI RV — which means your registration, annual compliance, tax planning, and (when needed) valuation are handled by the same qualified professional, not a rotating cast of junior associates.

Technology that accelerates, not replaces: Automated compliance calendars track every post-registration deadline — auditor appointment, INC-20A, board meetings, AGM, AOC-4, MGT-7 — with proactive reminders. Our AI-assisted document analyser pre-checks filings for common rejection triggers before submission to MCA.

Three offices — Chennai (Spencer Plaza), Bangalore (MG Road), Mumbai (Goregaon West) — provide proximity to RoC offices, NCLT benches, and regulatory authorities in India's three major business hubs.

From day-one registration through annual filings, statutory audit, and fundraise-ready compliance, Virtual Auditor walks the full journey. When you raise your Series A and need FEMA-compliant share pricing, the same team that incorporated your company handles the valuation.

Why Combine CS with CA?

Most businesses engage separate CA and CS firms, creating coordination overhead and information gaps. Virtual Auditor's ACS + FCA combination means: (a) board resolutions for share allotment coordinate with FEMA valuation requirements, (b) ROC filings align with tax compliance timelines, (c) corporate restructuring (mergers, demergers) is handled end-to-end — CS for the NCLT process, CA for the valuation and tax implications.

CS Compliance Calendar — Annual

Filing	Form	Due Date	Penalty
Financial statements	AOC-4 / AOC-4 XBRL	30 days after AGM	₹100/day per form
Annual return	MGT-7 / MGT-7A	60 days after AGM	₹100/day per form
Director KYC	DIR-3 KYC	September 30	₹5,000 DIN deactivation
Auditor appointment	ADT-1	15 days after AGM	₹300/day

Expert Guides & Research

Deepen your understanding with our published research and practical guides:

Company Secretary & Secretarial Services — Complete Guide — Read at https://virtualauditor.in/learn/company-secretary-secretarial-services/
Board Resolution Templates for Startups in India — Read at https://virtualauditor.in/learn/board-resolution-templates-startup-india/

Recent Engagement — How We Helped

Context: a group of 4 co-founders launching an AI-powered fintech startup in Bangalore.

Challenge: The founders needed to incorporate quickly to sign a term sheet with an angel investor, but had complex requirements — one NRI director, customised Articles of Association with vesting clauses, and simultaneous DPIIT startup recognition for tax benefits.

Our approach: We handled end-to-end incorporation using SPICe+ (INC-32), securing DSC for all 4 directors including the NRI (using foreign address attestation), drafted customised MOA/AOA with founder vesting and anti-dilution provisions, and filed DPIIT recognition immediately post-incorporation.

Outcome: Certificate of Incorporation received in 6 working days. PAN/TAN/GST registration allotted simultaneously through SPICe+. DPIIT recognition approved within 48 hours of incorporation. The angel round closed within 3 weeks of engagement.

This engagement illustrates Virtual Auditor's approach to company secretary services — combining regulatory expertise with practical execution to deliver results within the client's timeline.

When Is Company Secretary Services Not Required?

CS services may not be required when: (a) your company's paid-up capital is below Rs 10 crore (mandatory whole-time CS appointment threshold under Section 203), (b) you are a sole proprietorship or partnership firm (CS Act applies to companies and LLPs), (c) all statutory filings are current and the company has no complex compliance requirements, or (d) the company is dormant with no active transactions. However, even companies below the threshold benefit from professional CS support for board meetings, regulatory filings, and corporate governance — non-compliance penalties range from Rs 1 lakh to Rs 25 lakhs.

If you are unsure whether your situation requires company secretary services, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

Documents Required

The following documents are needed to initiate the company secretary services process:

PAN card and Aadhaar of all proposed directors/partners/members, passport-size photographs, proof of registered office address (rent agreement + NOC + utility bill, or ownership proof), Digital Signature Certificate (DSC) for all directors/designated partners, Director Identification Number (DIN) or application for allotment, draft constitutional document (MOA/AOA/LLP Agreement/Trust Deed), declaration and consent from directors/partners (Form INC-9/DIR-2), and professional certificate from a practicing CA/CS/Advocate.

We provide a personalised document checklist after the initial consultation, tailored to your specific entity type and situation. Documents can be shared securely via email or our client portal.

What You Receive

Upon completion of the company secretary services engagement, you will receive: Certificate of Registration/Incorporation from the relevant authority, PAN and TAN allotment (where applicable), certified copies of constitutional documents (MOA/AOA/LLP Agreement/Trust Deed), digital copies of all filed forms with acknowledgment receipts, and a post-registration compliance checklist with due dates for the first year.

All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

Updated for FY 2025-26

This service page reflects the latest regulatory requirements as of March 2026, incorporating changes from the Union Budget 2025, recent MCA notifications, CBDT/CBIC circulars, and RBI master directions applicable to company secretary services. Virtual Auditor continuously monitors regulatory updates to ensure all advice and filings are current.

Who Needs Company Secretary Services?

This registration is required for: (a) businesses seeking limited liability protection for promoters and directors, (b) startups planning to raise equity funding from investors (angel/VC/PE), (c) entities requiring a separate legal identity for contracts, property, and bank accounts, (d) businesses planning to scale operations across multiple states, (e) professionals or consultants seeking to formalise their practice into a body corporate, and (f) any person or group mandated by law to register under the applicable business structure.

Frequently Asked Questions

Is a full-time Company Secretary mandatory?

Under Section 203, companies with paid-up capital ≥₹10 crore must appoint a full-time CS. Below this, a practicing CS handles compliance on a retainer basis.

What happens if annual filings are late?

Additional fee of ₹100/day per form (no maximum cap). Persistent default can lead to "Active non-compliant" status and director disqualification under Section 164(2).

Do you handle company winding up?

Yes. Voluntary winding up (Section 59 of IBC) and strike off (Section 248 of Companies Act) for defunct companies. Timeline: 3-6 months.

Can you draft board resolutions for ESOP/FEMA transactions?

Yes. We draft resolutions for ESOP schemes (Section 62(1)(b)), preferential allotment to foreign investors (Section 62(1)(c)), share transfers, capital increases, and all corporate actions — coordinated with FEMA and tax compliance requirements.

What does a company secretary do?

Statutory compliance management (ROC filings, board meetings, AGM), corporate governance advisory, share transfer/allotment processing, regulatory filings (FEMA, SEBI if applicable), maintenance of statutory registers, and minutes drafting.

Is CS mandatory for all companies?

Mandatory for: companies with paid-up capital ≥₹5 crore (Section 203). Not mandatory for smaller companies but highly recommended. Listed companies: mandatory under SEBI LODR. LLPs: no CS requirement.

What statutory registers must a company maintain?

Register of Members (MGT-1), Register of Directors/KMP (DIR-12), Register of Charges, Register of Contracts (Section 189), Minutes Book for board and general meetings, Register of Loans/Investments/Guarantees (Section 186).

How many board meetings are required?

Minimum 4 per calendar year. Maximum gap between 2 meetings: 120 days. First meeting within 30 days of incorporation. Quorum: 1/3 of total directors or 2, whichever is higher. Video conference permitted with conditions.

What is the cost of CS retainer?

From ₹10,000/month for standard compliance (board meetings, statutory registers, ROC filings). Full secretarial audit: ₹50,000-₹1,00,000 annually. One-time assignments (share transfer, director change): ₹5,000-₹15,000 per transaction.

Virtual Auditor — Local Services Across India

Virtual Auditor provides these services from offices in Chennai, Bangalore, and Mumbai. Find your nearest location:

Bangalore

Chennai

Mumbai

Available Across India

Company Secretary Services in every state and major city. Click to view location-specific details, fees, and regulatory information.

States (28)

Union Territories (8)

Andaman & Nicobar Chandigarh Dadra & Nagar Haveli and Daman & Diu Delhi Jammu & Kashmir Ladakh Lakshadweep Puducherry

Cities (80)

Adyar Chennai Agra Ahmedabad Ambattur Chennai Amritsar Andheri Mumbai Anna Salai Chennai Aurangabad Bannerghatta Road Bangalore Bhopal Bhubaneswar Bkc Mumbai Chandigarh City Coimbatore Dehradun Electronic City Bangalore Faridabad Fort Churchgate Mumbai Ghaziabad Goa City Goregaon Mumbai Guindy Chennai Gurugram Guwahati Hebbal Bangalore Hsr Layout Bangalore Hubli Dharwad Hyderabad Indiranagar Bangalore Indore Jaipur Jammu Jayanagar Bangalore Jodhpur Kanpur Kochi Kolkata Koramangala Bangalore Lower Parel Mumbai Lucknow Ludhiana Madurai Malad Mumbai Mangalore Marathahalli Bangalore Meerut Mg Road Bangalore Mylapore Chennai Mysuru Nagpur Nariman Point Mumbai Nashik Navi Mumbai Mumbai New Delhi Noida Nungambakkam Chennai Omr Chennai Panaji Patna Porur Chennai Powai Mumbai Pune Raipur Rajkot Ranchi Salem Shimla Surat T Nagar Chennai Thane City Thane Mumbai Thiruvananthapuram Tiruchirappalli Udaipur Vadodara Varanasi Velachery Chennai Vijayawada Visakhapatnam Whitefield Bangalore

Step-by-Step Process

Step 2

Set up statutory registers and minute books

Step 3

Schedule board meetings and AGM calendar

Step 4

Draft resolutions and file ROC forms

Step 5

Maintain compliance calendar with reminders

Step 6

Annual return and secretarial audit (if required)