Most companies in India have such a requirement for Audit, The main law regulating secretarial audits in India is the 2013 Companies Act.

A Secretarial Audit involves an impartial assessment conducted by a professional to ascertain the company's adherence to the provisions and regulations of diverse laws and standards applicable to its operations. The auditor evaluates the effectiveness of governance, internal controls, and risk management within the organization. Every company is obligated to abide by a multitude of intricate rules and regulations, pivotal for its operations. Failure to comply may result in severe penalties imposed by government authorities. To preempt non-compliance and instigate corrective actions, the Companies Act mandates certain companies to undergo a secretarial audit.