Thank you

for choosing a Shuchita Product! If you have any comment,observation or feedback , I would like to personally hear fromyou. Please write to me at arun@shuchita.com.

Arun Kumar

i

For any complaint/suggestion, please call on09453029004

Get connected with your favourite Scanner on Facebook and Twitterwww.facebook.com/scannerforcacscma

www.twitter.com/SandCacFor

study tips, examination tips, main points of subjects like Accounts,Law, Tax, Audit, time tables, latest updates, fun and much more…

ii

In this editionQuestions Solutions

June - 2007to

December - 2016Duly incorporated in chapters.

June - 2007to

June - 2016Duly incorporated in

chapters.

December - 2016 on companion.sauda.com

iii

Preface to Solved Scanner_________________________

The Secretarial Audit, Compliance Management & Due Diligence (NewSyllabus) paper is very relevant for every CS student. It contains within it,ambit topics that every CS gets to use somewhere or the other on becominga professional.

The Scanner was, and remains, a valuable tool in the repertoire of everyCS student, helping in gaining a better understanding of the subjects athand. We are very happy to be given the opportunity of preparing a solvedversion of the Scanner for this subject. The book has been made for thepurpose of supplying a basis for answering questions of the type normallyasked in the question papers. Moreover, it seeks to provide a direction to theway of answering the questions. With the way the question papers areevolving and changing, it helps to have a firm foundation in all the subjects.

Please contribute any suggestions that you feel can help us in makingit better.

Best of Luck

Prof. Arun KumarCS Sumit Srivastava

iv

Praise for Solved Scanner

Solved Scanner is like a cup of tea for exams and without it we can’t getsuccess in minimum time.

Roop Chand Kochar, Jodhpur

Solved Scanner is the honest approach towards the requirements andacquaintances of the probable questions and important topics for thepreparation of professional courses like CA or CS. It motivate the studentsto work harder in right direction with confidence and acts as a support andconfidence booster.

Sushil Kumar, Patna

Solved Scanner is the best. It is the most important book for the preparationof any professional examination. According to my view, without the help ofSolved Scanner, preparation by any student is incomplete. Solved Scannerand its contents make every student fully prepared for the examinations.

Manisha Singhania, Jaipur

Solved Scanner is a helpful friend which tells us how to go through thesyllabus and prepare well for examination.

Ansh Sharma, Delhi

Without Solved Scanner, nobody can pass the professional exams. It is agreat book. Thank you for giving it.

B. Satish Krishan, Coimbatore

v

vi

Green EditionCS Professional Programme Module - I

(New Syllabus)Paper 2 - Secretarial Audit, Compliance

Management & Due DiligenceEditors:Prof. Arun KumarM.Com., D.Phil., AMT (AIMA),ISO Lead-Auditor (UK), CISA (USA)Professor,Motilal Nehru Institute of Research& Business Administration,University of Allahabad,Allahabad

CS Sumit SrivastavaB.Com, ACS, LLB

ISO 9001: 2008 Certified

Shuchita Prakashan (P) Ltd.25/19, L.I.C. Colony, Tagore Town,

Allahabad - 211002Visit us at : www.shuchita.com

vii

Price : ` 170.00

Information Solved Scanner is published in India by Shuchita Prakashan (P) Ltd.25/19, L.I.C. Colony, Tagore Town, Allahabad 211002.Editor-in-chief : Mrs. Anjali'Solved Scanner' is registered trade mark of Shuchita Prakashan (P) Ltd.Copyright © of the content is exclusive property of the authors Prof. ArunKumar and CS Sumit Srivastava.Trade mark 'Scanner' is being lent to the content provided by the authorsunder exclusive arrangement for publication of the content by the owner oftrade mark 'Shuchita Prakashan (P) Ltd.Trade mark 'Scanner' cannot be used by any other person/organisation/agency with the content of this book or otherwise.

First edition : July 2011Thirteenth edition : January 2017

"Scanner is a living document and is being updated after everyexamination since its inception"Every effort has been made to avoid errors or omissions in this publication.In spite of this, some errors may creep in. Any mistake, error or discrepancynoted may be brought to the notice to the publisher or authors which shallbe taken care of in the next edition. It may however, be noted that neither thepublisher nor the authors would be responsible for any loss or damage dueto such error or omission.

No part of this book may be reproduced or copied in any form or by anymeans [graphic, electronic or mechanical, including photocopying, recording,taping, or information retrieval systems] or reproduced on any disc, tape,perforated media or other information storage device etc. without the writtenpermission of the publisher. This book can be exported only by thepublisher. Breach of this condition is liable for legal action.

For binding mistake, misprints or for missing pages, the publisher’s liabilityis limited to replacement within one month of purchase by similar edition orthe next edition if published and available. All expenses in this connectionare to be borne by the purchaser.

viii

All disputes are subject to ALLAHABAD jurisdiction only.Published by : Shuchita Prakashan (P) Ltd.

25/19, L.I.C. Colony, Tagore Town, Allahabad211002. Phone (0532) 2465947, 2467045.E-mail : care@shuchita.comVisit us : www.shuchita.com

Contact : For any complaint/suggestion, please contactPersonal Secretary to the Director on Mobile No.09415316894 or email to director@shuchita.com

Laser Typeset at : Shuchita Prakashan (P) Ltd.Price : ` 170.00ISBN : 978-93-5159-400-0

To advertise in our Products, please contactMarketing Manager Ph: +91 9450961692

ix

UNIQUE FEATURES OF THIS EDITION

An Examination Trend Analysis for question paper based contents oflast five examinations before the paper.

Questions are arranged according to the subject/topic in ascendingorder of examinations/years.

Graph for every chapter, showing marks allotment for last twenty examinations amongst Short Notes, Distinguish Between, DescriptiveQuestions and Practical Questions.

Line Chart showing relative importance of chapters. Table Showing Marks of Compulsory Questions at the end of every

chapter. Analytical Classification of every Chapter in Four Categories:

(1) Short Notes,(2) Distinguish Between, (3) Descriptive Questions and (4) Practical Questions.

100% Correct Answers of Practical Questions. Complete list of Repeatedly Asked Questions at the end of every

chapter. Complete Question Papers of June 2015, December 2015, June 2016

and December 2016. Pleasant get-up.

x

Contents to Solved Scanner__________________________

Paper - 2 Secretarial Audit, Compliance Management & Due Diligence

Study Material Based Contents 2.1 Syllabus 2.2 Examination Trend Analysis 2.5 Line Chart Showing Relative Importance of Chapters 2.11 Table Showing Importance of Chapter on the Basis of Marks 2.12 Table Showing Importance of Chapter on the Basis of Marks

of Compulsory Questions2.13

Legends for the Graphs 2.141. Secretarial Audit and Secretarial Standards- An Overview 2.152. Checklist- Secretarial Audit 2.573. Due Diligence — An Overview 2.1604. Issue of Securities 2.1795. Depository Receipts Due Diligence 2.2286. Due Diligence — Mergers & Amalgamations 2.2507. Competition Law Due Diligence 2.2888. Legal Due Diligence 2.3029. Due Diligence for Banks 2.310

10. Environmental Due Diligence 2.32111. Search/Status Reports 2.32912. Compliance Management 2.343 Question Paper of June, 2015 2.356 Question Paper of December, 2015 2.361 Question Paper of June, 2016 2.368 Question Paper of December, 2016 2.373 Amendment Made by Companies (Amendment) Act, 2015 2.378

xi

Dedicated To _____________________________________

My Parents

Mr. Arvind Kumar Srivastava

Smt. Indra Srivastava

&

Special thanks to

My Younger Sister

Khushboo Srivastava (ACS)

xii

xiii

xiv

continue

PRODUCT NOT FOUND!

Product not found!

School BooksOswaal BooksClass 9th BooksClass 10th BooksClass 11th BooksClass 12th Books

Engineering BooksRGPV Books & NotesVT U Books & NotesFree Engineering BooksInformation T echnology BooksElectrical Engineering Books

Competitive ExamsBank PO Exam

Login | Register 0

Search by Title / Author / ISBN / Description

javascript:void(0)http://www.kopykitab.com/index.php?route=account/loginhttp://www.kopykitab.com/index.php?route=account/registerhttp://www.kopykitab.com/download-kopykitab-ebook-readerhttp://www.kopykitab.com/http://www.kopykitab.com/higher-education-ebookshttp://www.kopykitab.com/Professional-Courseshttp://www.kopykitab.com/Competitive-Exams-eBookshttp://www.kopykitab.com/School-Education-eBookshttp://www.kopykitab.com/free-ebooks-download/index.php?route=product/category/byParams&product_type[]=test_preparation&product_type[]=mock_testhttp://www.kopykitab.com/bloghttp://www.kopykitab.com/http://www.kopykitab.com/Oswaal-Bookshttp://www.kopykitab.com/School-Education-eBooks/eBooks-for-Class-9thhttp://www.kopykitab.com/School-Education-eBooks/eBooks-for-Class-10thhttp://www.kopykitab.com/School-Education-eBooks/eBooks-for-Class-11thhttp://www.kopykitab.com/School-Education-eBooks/eBooks-for-Class-12thhttp://www.kopykitab.com/index.php?route=product/search&filter_name=rgpv&filter_description=truehttp://www.kopykitab.com/index.php?route=product/search&filter_name=vtu&filter_description=truehttp://www.kopykitab.com/engineering-ebooks-free-downloadhttp://www.kopykitab.com/engineering-eBooks/Information-Technology-eBookshttp://www.kopykitab.com/engineering-eBooks/electrical-engineering-ebookshttp://www.kopykitab.com/eBooks-For-Bank-PO

Gate BooksT eaching Exams BooksAIEEE-NIT -JEE MAINS BooksUPSC Books

Professional CoursesICSI Books & Study MaterialsChartered Accountant BooksCompany Secretary BooksICSI 7 days T rialLatest Scanners

About KopyKitab.com

Kopykitab is India's 1st digital & multiple publishers platform. Kopykitab has largest collection of e-textbooks &branded digital content in Higher & School education. We have strong foundation of leading publishers &tutorials as content partners.

We offer e-textbook, Test Preparation, Notes & LMS for various curriculam to Students, Professionals & Institutes.These are same textbooks, way smarter. Our goal is to make education affordable & accessible.A user can access the content in all electronic devices e.g. Mobile, PC & Tabs

Informat ion

About Us

FAQ

Privacy Policy

T erms & Conditions

Payment Information

Links

ICSI eLibrary

KopyKitab eBook Reader

Contact Us

Site Map

My Account

Refer & Earn

My Account

Order History

Wish List

Newsletter

My Library

Office 365 Email Login

Google Login

Verified By

©2017 DigiBook Technologies (P) Ltd, All Rights Reserved. An ISO 9001:2008 Certified Company

http://www.kopykitab.com/eBooks-For-GATEhttp://www.kopykitab.com/eBooks-for-teaching-examshttp://www.kopykitab.com/Competitive-Exams-eBooks/eBooks-For-AIEEE-NIT-JEE-MAINShttp://www.kopykitab.com/Competitive-Exams-eBooks/eBooks-For-UPSChttp://icsi.kopykitab.com/content/http://www.kopykitab.com/Chartered-Accountanthttp://www.kopykitab.com/Company-Secretaryhttp://icsi.kopykitab.com/#free-trialhttp://www.kopykitab.com/Shuchita-Prakashan-solved-scanners-cs-ca-books-ebooks-publishershttp://www.kopykitab.com/about_ushttp://www.kopykitab.com/KopyKitab-FAQhttp://www.kopykitab.com/Kopykitab-Privacy-Policyhttp://www.kopykitab.com/Terms-and-Conditionshttp://www.kopykitab.com/payment-informationhttp://icsi.kopykitab.com/https://play.google.com/store/apps/details?id=com.kopykitab.ereaderhttp://www.kopykitab.com/index.php?route=information/contacthttp://www.kopykitab.com/index.php?route=information/sitemap/index.php?route=account/referralhttp://www.kopykitab.com/index.php?route=account/accounthttp://www.kopykitab.com/index.php?route=account/orderhttp://www.kopykitab.com/index.php?route=account/wishlisthttp://www.kopykitab.com/index.php?route=account/newsletterindex.php?route=/account/profilehttps://login.microsoftonline.com/common/oauth2/v2.0/authorize?client_id=c10b242b-fb71-4e65-901c-94d505ff6ca7&redirect_uri=https%3A%2F%2Fwww.kopykitab.com%2Fmicrosoftonline&response_type=code&scope=openid+email+profile+https%3A%2F%2Foutlook.office.com%2Fmail.readhttps://accounts.google.com/o/oauth2/v2/auth?client_id=1034096850870-11b3ebbb69vs8p5avn49ec14f677thbq.apps.googleusercontent.com&redirect_uri=https%3A%2F%2Fwww.kopykitab.com%2Fgoogle_oauth&response_type=code&scope=openid+email+profile+https%3A%2F%2Fwww.googleapis.com%2Fauth%2Fandroidpublisher

PRODUCT NOT FOUND!About KopyKitab.comInformationLinksMy Account