To conduct a secretarial audit in India, the following process must be followed-

• The selection of a company secretary
  

  The company must convene a board meeting and adopt the resolution relating to the appointment of a secretary auditor in accordance with Rule 8 of the Companies (Meetings of the Board) Rules 2014.

• Communication in writing about this
  The person conducting the audit is supposed to get formal notification of the secretary auditor's appointment. A letter of engagement from the business would be required in order for this to be done formally.

• Signing the Engagement letter
  To ensure that obligations are met in the performance of audit functions, the letter of engagement must be signed after the auditor has been appointed.

• Reporting on Working Papers
  Any reports pertaining to a company's secretarial audit would be included in this phase. The person chosen to serve as a secretarial auditor would be responsible for producing such a summary regarding secretarial audit.

• Providing an audit report
  The report must be submitted in the last phase in compliance with the 2013 Companies Act's requirements. A secretarial auditor is required to do a thorough analysis prior to submitting the report. There must be some sort of report-related observation and marks included with this analysis. These observations must be given within the report itself. The audit being performed by a third party; thus, the report must be impartial. This report needs to be written as an opinion.

• Absence of Opinion
  Limitations imposed by the company must be mentioned in the report relating to secretary audit if they interfere with the auditor's job or prevent them from performing certain tasks. Impossibility to execute the compliance in prohibited places must be noted down as a remark. The Board of Directors are required to explain any such remarks or opinions that are contained in the report.