#secretarial

[ubu507]

THEY FOUND OUT THE HARD WAY THAT A PRIVATE SECRETARY HAS TO WORK HARDEST AFTER OFFICE HOURS!!

FIRST PRINTING ANYWHERE

[1965]

[cali]

sorry bro i lost focus and forgot where u begin and i end i hope nothing gay happened

[retops]

it's official

[canisalbus]

✦ Freshly ordained ✦

[advancetoclassesandmaterials]

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[biatconsultant]

Understanding the Legal Framework: How Secretarial Audit Supports Corporate Transparency in India

Introduction to secretarial audit in India

In today's corporate landscape, transparency and accountability are paramount. To ensure that companies adhere to legal and regulatory requirements, secretarial audits play a vital role. A secretarial audit is a procedure used to assess if a business complies with several laws, rules, and regulations. In India, a secretarial audit is governed by the Companies Act, of 2013, and is conducted by a qualified Company Secretary (CS) professional. This article aims to provide an in-depth understanding of secretarial audits in India and their significance in promoting corporate transparency.

Understanding the concept of secretarial audit

Secretarial audit involves a comprehensive review of a company's statutory records, books, and documents. It encompasses an examination of the company's compliance with applicable laws, rules, and regulations. The objective is to ensure that the company is conducting its affairs diligently and lawfully. Secretarial audit covers a wide range of areas, including corporate governance, board procedures, maintenance of statutory registers, filing requirements, and compliance with labor and environmental laws. Companies can identify non-compliance issues by conducting a secretarial audit and taking remedial measures to rectify them.

Importance of secretarial audit for private companies

While the secretarial audit is mandatory for certain classes of companies, private companies in India are also encouraged to voluntarily opt for this audit. Private companies often have complex legal and regulatory obligations that need to be fulfilled. By conducting a secretarial audit, private companies can ensure compliance with the Companies Act, 2013, and other applicable laws. This not only helps in mitigating legal risks but also enhances credibility and trust among stakeholders. Additionally, secretarial audit provides an opportunity for private companies to assess their internal control systems, identify areas for improvement, and enhance corporate governance practices.

Role of a CS professional in conducting secretarial audit

A qualified Company Secretary plays a crucial role in conducting a secretarial audit. The CS professional possesses the necessary knowledge, expertise, and experience to assess a company's compliance with legal and regulatory requirements. They are responsible for conducting a thorough examination of the company's records, books, and documents to ensure compliance with relevant laws. The CS professional also provides recommendations and suggestions to rectify any non-compliance issues identified during the audit. Their role extends beyond mere compliance; they act as trusted advisors to the company, guiding them toward best practices in corporate governance and ensuring adherence to ethical standards.

Documents required for a secretarial audit

During a secretarial audit, various documents need to be examined to assess compliance. Some of the key documents include the Memorandum and Articles of Association, minutes of board and general meetings, statutory registers, annual reports, financial statements, and various filings made with regulatory authorities. These records offer information about the governance framework, decision-making procedures, and legal compliance of the business. By thoroughly scrutinizing these documents, the CS professional can identify any discrepancies or non-compliance and recommend appropriate actions.

Process of conducting a secretarial audit

There are various processes involved in carrying out a secretarial audit. Firstly, the CS professional conducts a preliminary review of the company's documents and records. This helps in gaining an understanding of the company's operations, structure, and compliance requirements. Next, the CS professional conducts an on-site visit to examine the physical records, interact with key personnel, and assess the overall compliance environment. Based on the findings, the CS professional prepares a detailed report highlighting the areas of non-compliance and provides recommendations for corrective actions. The report is then submitted to the company's management and board of directors for review and implementation.

Benefits of secretarial audit for corporate transparency

Secretarial audit plays a crucial role in promoting corporate transparency in India. It ensures that companies adhere to legal and regulatory requirements, thereby enhancing trust and confidence among stakeholders. By conducting a secretarial audit, companies can identify and rectify any non-compliance issues, thereby mitigating legal risks. This leads to improved corporate governance practices, ethical conduct, and accountability. Additionally, a secretarial audit provides valuable insights into a company's decision-making processes, governance structure, and overall compliance environment. This information is crucial for investors, lenders, and other stakeholders in making informed decisions about the company.

Legal framework for secretarial audit in India

The legal framework for secretarial audits in India is primarily governed by the Companies Act, of 2013. Section 204 of the Companies Act mandates certain classes of companies to conduct a secretarial audit. These include listed companies, certain public companies, and companies with a paid-up share capital of Rs. 50 crores or more. The Act also specifies the qualifications, duties, and responsibilities of the CS professional conducting the audit. Additionally, various rules and regulations, such as the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, and the Secretarial Standards issued by the Institute of Company Secretaries of India, provide detailed guidelines for conducting a secretarial audit.

Challenges and limitations of secretarial audit

While the secretarial audit is an effective tool for promoting corporate transparency, it has challenges and limitations. One of the challenges is the ever-changing legal and regulatory landscape, which requires CS professionals to stay updated with the latest amendments and requirements. Another challenge is the need for more awareness among companies, especially private companies, about the benefits and importance of secretarial audits. Limited resources and budget constraints may also pose challenges in conducting a thorough audit. Furthermore, the effectiveness of a secretarial audit depends on the cooperation and transparency of the company's management and personnel.

Conclusion: The role of secretarial audit in promoting corporate transparency in India

In conclusion, secretarial audit plays a significant role in promoting corporate transparency in India. It ensures that companies comply with legal and regulatory requirements, enhances corporate governance practices, and fosters trust among stakeholders. A qualified CS professional conducts the audit, examining various documents to assess compliance and provide recommendations for corrective actions. While there are challenges and limitations to overcome, the benefits of secretarial audit outweigh the difficulties. By embracing secretarial audits, companies can uphold ethical standards, mitigate legal risks, and strengthen their corporate reputation. Companies must recognize the value of secretarial audit and incorporate it as an integral part of their governance framework.

Read Our Other Blogs to Know more About Secretarial Audit

[anonbeadraws]

First new art of 2024 and it's a figure commission for Kashti of their Kenku Misery! 🪶

🪶commission info🪶

[yeyinde]

John deciding to blow off steam by subscribing to a cute camgirl's onlyfans account and quickly becoming the top contributor. a harmless way to relax, and spoil a pretty girl with gifts and money, the sort of thing he doesn't have time for in his personal life but craves. hungers for. pays for lingerie and toys, private shows and videos. eagerly devours any time she has to spare on him, but the more he gets to know her, the more obsessed he becomes. the more possessive. wanting. monopolizing all of her time so that she never has a minute to spare on others.

and then she sends him a birthday video. congrats on your fortieth, she whispers into the camera, wearing the ensemble he bought for her. a mould of his cock in her hands, a whim he decided to go for after she pouted at him for a few minutes about how she wanted to feel him inside of her. or a (not so) cheap imitation, anyway. it's good. so good. she's perfect. and all his for tonight.

but she makes a mistake. his kitten is so good at hiding her face, her features. keeping herself a mystery. but as she gives him the sexiest performance he's ever seen, she slips up. shows more of herself than she wants to.

wish i could say happy birthday in person, she winks at him through the cheap plastic of her mask. a fox. isn't she coy? but it's an invitation he won't turn down.

after all, it'd be rude not to give the cute little secretary that greets him every morning exactly what she asked for, wouldn't it?

[heartfullofleeches]

"Say, Y/n. Who are your new friends?"

Secretary Darling, sandwiched between two massive demons in human form: O-oh, y'know....Just some pals I made at work.

-

Secretary Darling: Did my skirt shrink in the wash? Why's this damn thing so tight- Ah!-

[Darling yelps as a tear splinters down the backside of his skirt. A snake demon nearby spits out water - spraying another coworker in the eye with their venomous spit.]

-

Succubus #1: Oh, darling, you simply must allow me to do your nails. You have such gorgeous hands.

Succubus #2: May I style your hair?

Succubus #3: Can I kiss you on the lips?... I mean- Do your makeup?

-

Secretary Darling: My feet are killing me.....Hm?

[Darling looks beneath their desk to find their hound demon coworker cramming themselves in the small space, supporting darling's legs on their back. Darling pets the demon as their tail wags]

-

Boss: Your insolence will not be tolerating in this business. If I were a lesser demon I'd have your head. You miserable, pathetic, idiotic excuse for a-

[*Knock* *Knock*]

Secretary Darling: Boss? A new donut shop just opened up near my place and I was wondering if you'd like to try one. My apologies if you're busy- You told me I could visit you at any time so-

Boss, chucking the imp out the window: Perfect timing! I was about ready to die again of boredom! Don't be shy now, come on in!

[zodiacts]

Ode to Virgo Moon

Weed the garden, take out the broom as Moon sweeps through efficient Virgo.

[buckyalpine]

CEO Bucky takes his anger out on his secretary (ft smut)

Imagine CEO!Bucky accidently taking his anger out on his already stressed out secretary. He gets mean and you will deal with it because I wanted this angst turned smut to go from chest itching to stomach fluttering. 

-

Your stomach twisted in knots looking at the pile of papers you had stacked on your desk, the phone still ringing while new messages popped up in your email inbox every 5 minutes. The files had to be organized by the next meeting and the number on the phone display was one you couldn’t ignore. The back to back messages were from various investors, each person insisting they were a priority over the others. You kept the receiver between your ear and shoulder, your hands flying around your desk madly between papers and tapping your keyboard. 

You quickly added a few more meetings to the calendar before hurrying to your bosses office to remind him of one he had later that afternoon. You hesitated before knocking at the door, the closed doors indicating he was busy, but you knew he’d want a heads up about the meeting. 

“Mr. Barnes, you have a meeting with Stark Enterprises at 3:30-

“Didn’t I tell you to move this meeting to next week?” Bucky snapped, blue eyes glaring at you while you blinked in confusion. “Well?” 

“N-no” You shook your head, you’d never missed an email before and you’d always been on top of scheduling changes on time. Bucky mumbled something under his breath before waving you off, the shrill sound of his phone going off. 

“Barnes” Bucky grunted, answering the phone without looking back at you, leaving to you scramble away and figure out if you could rearrange the date with Tony Stark. 

Which was a mess in itself. 

You had to argue back and forth, pleading to no end for a different day with Starks assistant only reluctantly agreeing after nearly half an hour. 

“You really should be more responsible, can’t believe Barnes has the likes of you working under him” the woman on the phone clicked her tongue before slamming down the receiver, cutting the call. You sighed, taking in a deep breath to calm the tightness you felt in your throat, you didn’t have time to break down now. 

You printed the up coming contracts for Bucky to sign, organizing them by name and highlighting the places he had to sign so he didn’t have to bother finding the space for signatures. You scurried back into his office, dreading the tense click of his jaw, your nerves increasing even more. 

“Sir, these are your papers-” You stumbled over the corner of the rug, scattering the papers onto the floor, your heart hammering out of your chest when you saw Bucky irritatedly run his fingers through his hair. 

“For fucks sake, y/n, I’m already stressed, don’t screw more shit up!” He growled, eyes hardening at the sight of the papers strewn across the floor of his office while you stayed frozen on the spot. Your eyes glossed over, quickly scrambling to the floor to grab the documents, mumbling apologies over and over again, hoping none of your tears stained the paper. The sight of tears streaking down your face broke Bucky out of his frustrated state, instantly regretting the tone he’d used with you. 

“Fuck” Bucky cursed under his breath, getting out of his chair to help you but you’d already managed to pick everything up, immediately trying to scramble away.

“Y/n” 

You didn’t stop, unable to take more of Bucky’s wrath, continuing to hurry towards the door, desperately trying to hold down your sniffles and aggressively wiping your cheeks. 

“Y/n” 

Bucky sighed, gently reaching out to grab your arm and pulling you to face him, his feeling even worse when you kept your eyes trained on the floor, your arms wrapped around yourself. 

“I’m sorry, p-please d-on’t yell” You choked out, still trying to hold your composure together, fighting the way your body wanted to break down into sobs 

“It’s okay. I’m sorry, I’m sorry” his heart broke seeing the tears collecting in your lash line, his thumb swiping away the ones that spilled out. “M’sorry baby” he wasn’t sure where the pet name came from but he couldn’t help it, letting it naturally roll off his tongue. You were still rigid, refusing to look at him, nearly flinching when he pulled you closer, tilting your chin up to meet his steel blues. 

“Look at me” He spoke softly now, as if he were trying to coax a small animal out of hiding, his touch gentle, “I’m sorry, I shouldn’t have yelled at you”

“It’s okay” you shrugged, slipping out of his hold, quickly wiping your face and going back to work as if nothing had happened. Even though he’d apologized, his words rang through your mind for the rest of the day. 

In fact, they stuck with you through the entire week. 

Bucky hated the way you didn’t even look at him anymore. He missed your soft good mornings and shy smile whenever he walked into his office. Now all you did was keep your head down, freezing in fear as soon as you heard his footsteps. And it was all his fault. 

He despised that he made you feel scared of him, his own anger being the cause of upsetting you when you had been nothing but sweet from the day he’d met you. You were also the best he’d ever had; no one else had ever come close to how brilliantly you worked; you never missed anything. He nearly spat out the coffee that was placed on his table, missing the perfect cup you made for him every morning. 

You only spoke 1-2 words, retreating from his office as soon as you got what you needed, your eyes always trained on the floor, looking away from him. He couldn’t take it anymore, feeling more guilty each day; he couldn’t go on any longer without your sweetness. 

You blinked at the baby pink roses that sat in a basket on your desk along with a little bear placed on top, a small hand made I’m Sorry heart sitting in its furry hands, clearly in Bucky’s handwriting. You traced over the soft teddy holding it in your hands before going to his office. Before you could say anything, Bucky was up and out of his seat, desperately hoping you’d hear him out. 

“M’sorry y/n” His soft eyes were filled with sadness and regret as he reached out to hold your hands in his, not wanting you to run off again, “I’m so sorry angel, there’s no excuse, I shouldn’t have yelled at you” 

“It’s fine” You whispered, still avoiding his gaze. 

“Hey, it’s not fine” Bucky shook his head, cupping your face to make you look at him, “It’s not baby, I shouldn’t have ever treated you that way. You do everything for me, I shouldn’t have taken out my anger on you” 

“I shouldn’t have messed u-

“Don’t, absolutely not. You never do sweets, it was me who messed up. Never you. Will you forgive me, doll?” Bucky nervously bit his lip while you gave him a small nod, that adorable shy smile he loved so much making its way to your lips. 

“God, I missed this” He whispered, his thumb tracing over your lips, chuckling at the tiny confused pout you gave him after.

“What did you miss” 

“This little smile you always have whenever you’re around me” Bucky smirked at the way you grew more bashful, doe eyes darting about, “Do you have any idea how much I love when you look at me like that?” 

“Mr-Mr. Barnes” Your breath hitched in your throat as his hands slowly moved to hold your waist, pulling you closer. Your hands made their way to his chest to ground yourself, forgetting how to breathe as he pressed his lips against yours. It started off soft and slow; his sweet tongue turning sinful as he walked over to his chair, pulling you to straddle him without breaking apart once. You let out a needy whimper feeling him harden under you though Bucky was still focused on kissing your soft skin, his lips fluttering across every inch. 

You’d never been this close to Bucky before, the intoxicating scent of his cologne making your heart race, his calloused large hands roaming your body. You hadn’t even realized you were grinding down on his thick bulge until he let out a groan, stilling your hips. 

“Keep that up bunny and you’ll make me cum in my pants like a little boy” Bucky let out a strained chuckle, using every bit of his self restraint not to tear your clothes off. 

“Please?” You wiggled against him again, needing to be closer, Bucky’s resolve slowly crumbling. How could he hold back when you were practically humping your soaked needy cunt right on his erection. 

“Please what, sweets” 

“Need you Sir” your voice had melted in a whine and that was all it took. The sound of his belt buckle hitting the floor caused more arousal to dampen your panties, nearly drooling at the sight of his cock as he pulled it out. 

“Are-are you sure?” He checked with you once more, not wasting a second ripping your blouse off as soon as you nodded. He threw your bra off next before lifting your skirt up and pulling your panties to the, rubbing his fingers through your folds. 

“Sir, pleasee” 

“I got you, I got you baby. Wanted to make love for our first time angel, give you a bed with rose petals n’ champagne over ice” He whispered, recounting every fantasy he’d thought of from the day he’d met you, “Wanted to make you feel good baby, throw your legs over my shoulders and nurse off this little clit”

He rubbed your sensitive bundle of nerves, continuing. 

“N’ then you’d be my sweet pillow princess. I’d let you lie down all night while I fuck your soul angel. I’d give you my cum all night, pump you full of my cream” 

“Need you now” You whimpered, clutching onto the lapels of his blazer, not that you didn’t want everything he was telling you but you couldn't wait. 

“Alright baby, c’mere” He pulled you closer, your bare chest pressed against his as he rubbed his swollen cockhead to gather your slick before breeching your tight hole, his hips gently pushing up till he was buried to the hilt, “That’s it, shhh take all of me” 

Bucky gave you a second to adjust to his size, his wide hands splayed across your body to hold you in place as he began to thrust up. You gasped in pleasure, your voice melting into a moan as he picked you up and placed you on his desk, pushing your thighs to hit your chest, hitting an even deeper angel. 

“OH GOD-MR-BARNES” You wailed as he fucked you harder, his heard thrown back, tie loosened, tightening the grip he had on your legs, keeping you spread out wide open. He groaned at the sight of his thick cock disappearing in and out of you while you moaned and sobbed on his desk, taking everything he gave you. 

“That’s right baby, say my name, let everyone know who makes you feel this good” He grunted through gritted teeth, holding off his orgasm while bringing his thumb to rub your clit again. 

“I-I’m gonna-OH-GOD-PLEASEE

“Fuck you sound perfect” Bucky moaned feeling you choke his length, fluttering and pulling him deeper as your orgasm washed over you, his own release dangerously close. “God you feel so fuckin’ good when you cum baby. One more angel, just one more” Bucky practically pleaded with you, speeding up his fingers till he saw your eyes roll back, silent screams leaving your mouth as your juices soaked his balls. 

“Fuck m’cumming so hard for you baby” He groaned, giving you a few more sloppy thrusts before stilling and spilling ropes of cum into you. He kept his cock inside while bending down to pick you up and sit back in his chair again. He sat with you for a while, petting your hair and kissing you, whispering sweet nothings. 

“Ready to go?” He whispered, looking down to see if you’d fallen asleep while you snuggled into him with your eyes closed. 

“Too tired sir” You pouted, nuzzling into his chest, refusing to move, your body too fucked out to even stand. 

“I got you baby” Bucky smiled, shrugging off his blazer and wrapping you up before carrying you away in his arms, ready to take you home, right where you belonged “Gonna make love to my pretty girl” 

[rainbow-femme]

I think it would be really funny if you could get Wyll out of his pact by having Withers reclass him

Mizora over here pissed off because she didn’t anticipate Wyll being friends with the god of paperwork who would get him out of his devil contract for 100 gold, meanwhile he’s punching trees in half because he’s a monk now and giggling the whole time

[canisalbus]

✦ Diplomacy ✦

[yuwuta]

satoru is the friend that always upstages your boyfriend, but he’s so good to you that your boyfriend can’t really complain without coming across as the asshole in the equation. your boyfriend sends you flowers after your promotion, but satoru sends an arrangement of roses in the shape of your favorite animal. your boyfriend suggests going out to dinner for your birthday and gets you the piece of jewelry you’ve been eyeing as a present, but satoru’s the one who books the michelin-star restaurant and surprises you with a $10k handbag. you car breaks down and your boyfriend offers to pick you up/drop you off at work for the week, but satoru steps in a loans you his car and then tells you can keep it. and when your boyfriend does get the balls to confront satoru, he’s awfully relaxed, very calm as he explains that you’re his best friend in the whole world, so he just wants to treat you right. no harm in that, right? 

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