Tax compliance and audit practices are critical factors for achieving financial accuracy, regulatory adherence, transparency and effective governance in a Company Secretary (CS) firm. With the frequent changes in tax regulations, increasing compliance requirements and the rapid adoption of digital technologies, company secretary firms are required to continuously improve their traditional practices and adopted more efficient and reliable approaches. This study “Best and emerging trend practices in tax compliance and audit practices in a company secretary firm” explores the prevailing practices followed by company secretary firms and identify emerging trends that could enhance the quality and efficiency of professional services. This paper focuses on areas such as timely tax filing, proper documentation, compliance monitoring, reconciliation, audit procedures, risk assessment, professional competency, digital record management and use of technology in tax-related activities. Particular focus is given to emerging practices such as automation, data analytics, artificial intelligence, cloud-based systems and digital compliance platforms used to enhance accuracy, reduce manual effort and identify potential compliance risks. This study anticipates that the findings can provide valuable insights into how company secretary firms can combine established compliance and audit procedures and emerging technologies and professional practices to enhance tax compliance and minimises errors and enhance the organisational performance. The study concludes that adopting a balanced approach involving technology, systematic review, skilled professionals and proactive compliance management can enhance efficient, accurate and future-ready tax and audit practices in company secretary firms.