ISSN 2581-5369
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Towards Ethical Corporates: The Convergence of SFIO Action and Company Secretarial Oversight
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Dr Hitesh N. Dave
Advocate & Research Guide in India
Abstract
This paper explores the statutory and operational framework of the Serious Fraud Investigation Office (SFIO) under the Companies Act, 2013, and critically analyses the expanding role of Company Secretaries (CS) in corporate fraud prevention, compliance, and investigation. As key governance professionals, CSs are not only responsible for regulatory adherence but also act as ethical stewards within their organizations. Through legal provisions, case law, and practical scenarios, the article evaluates the intersection of enforcement via SFIO and internal compliance led by CSs, offering recommendations to enhance the synergy between corporate governance and fraud investigation mechanisms.
Keywords
- Company Secretary
- Compliance
- Responsibility for Slippage
- SFIO
- Standards of ICSI
Type
Research Paper
Information
International Journal of Law Management and Humanities, Volume 8, Issue 4, Page 1318 - 1333
DOI: https://doij.org/10.10000/IJLMH.1110340Creative Commons
This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.
Copyright
Copyright © IJLMH 2021