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MCAMCA annual filingsMR-3

MR-3 (secretarial audit report)

The annual secretarial audit report that every listed company annexes to its Board's report.

How this is timed

Standing duty, no filing date

Regulator
MCA
Category
MCA annual filings
Form
MR-3
Last verified
2026-09-01
Read statutory basis

Every listed company must obtain a secretarial audit report in Form MR-3 for each financial year and annex it to the Board's report. The sweep establishes no separate filing date for MR-3. It is completed in time for the annual Board's report process.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Standing duty

Obtain Form MR-3 for the financial year and annex it to the Board's report; no separate filing date is established.

The rule

Stated as the law states it, so you can work out any period yourself.

Annual secretarial audit report

Obtain Form MR-3 for the financial year and annex it to the Board's report; no separate filing date is established.

Who must comply

  • Every listed company

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Arrange the secretarial audit for the financial year.

How to file

  1. 1Get the secretarial audit report in Form MR-3.
  2. 2Annex the report to the Board's report.

Last verified 2026-09-01. Confirm against the official source before you rely on it.