Secretarial Standard-4

ICSI issues new Secretarial Standard -4 on ‘Report of the Board of Directors’ effective from Oct 1, 2018.
New SS-4 is recommendatory in nature. Part -I of the Board report shall be related to Disclosures such as
1. Company Specific information
2. General Info.
3. Capital and Debt Structure
4. Credit Rating of Securities,
5 CSR.
6. IEPF,
7 Auditors etc. and
Part –II of the report shall include other requirements such as Approval of report, the signing of report, Filing and submission of the report.