Complied AIComplied AI
Compliance calendar
SEBISEBI periodic filingsMR-3

MR-3 secretarial audit report

The annual secretarial audit report annexed to the listed entity's annual report.

How this is timed

MR-3 annexed to the annual report

Counted from commencement of dispatch of the annual report to shareholders

Regulator
SEBI
Category
SEBI periodic filings
Form
MR-3
Last verified
2026-09-01
Read statutory basis

Form MR-3 has no separate filing deadline under LODR. The listed entity must annex it to the annual report, which is submitted and published on or before dispatch to shareholders.

What changed

The MR-3 form number did not change. Reg 24A now requires a Peer Reviewed Secretarial Auditor, fixes auditor tenure and applies its appointment rules from 1 April 2025.

Deadlines counted from an event

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

MR-3 annexed to the annual reportfrom commencement of dispatch of the annual report to shareholders

Annex Form MR-3 to the annual report. The form has no separate due date and follows the annual report submission event.

The rule

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

MR-3 annexed to the annual report

Annex Form MR-3 to the annual report. The form has no separate due date and follows the annual report submission event.

Who must comply

  • Every listed entity covered by LODR Reg 24A(1)(a)

Statutory basis

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

Before you file

  • Appoint the Secretarial Auditor through the required shareholder process.
  • Get the Secretarial Auditor to complete Form MR-3.
  • Add the signed form to the annual report.

How to file

  1. 1Add Form MR-3 to the annual report.
  2. 2Check that the complete report is ready before dispatch starts.
  3. 3Submit and publish the annual report through the Reg 34 process.

Annual report submission under LODR Reg 34

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