Tests whether the vigil mechanism required under Section 177(9)-(10) of the Companies Act 2013 is designed and operating — policy existence, direct access to the audit committee chair, protection against victimisation, and complaint tracking.
Entity: ___ · Period: ___
Scope: tests whether the vigil mechanism required under Section 177(9)-(10) of the Companies Act 2013 and Rule 7 of the Companies (Meetings of Board and its Powers) Rules 2014 is designed and operating as required. Mandatory for listed companies, companies accepting deposits from the public, and companies with borrowings from banks/public financial institutions exceeding ₹50 crore — verify applicability to this entity before relying on this checklist.
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