GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
NEW DELHI, the 28th April, 2014
G.S.R. (E). – In exercise of the powers conferred by sections 396,398, 399, 403 and section 404, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013. (18 of 2013), the Central Government hereby makes the following rules to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:-
1. (1) These rules may be called the Companies (Registration Offices and Fees) Amendment Rules, 2014.
(2) They shall come into force with effect from the 2861 day of April, 2014,
2. In the Companies (Registration Offices and Fees) Rules, 2014 (herein after referred to as the said rules), in rule 8, after sub-rule (II), following sub-rule shall be inserted, namely:-
“(12)(a) The following e-forms filed by companies, other than one person companies and small companies, under sub-rule (1) of rule 9, shall be pre-certified by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice, namely:‑
INC-21, INC-22, INC-28, PAS-3, SH-7, CI-IG-1, CUG-4, CIG-9, MGT-14, I)IR-6, DIR-12, MR-1, MR-2, MSC-1, MSC-3, MSC-4, GNI,-3, ADT-1, NDI-1-1, NDH-2, NDH-3;
(b) The following e-forms filed by companies, other than one person companies and small companies, under sub-rule (1) of rule 9, shall be pre-certified in the following manner, namely:‑
(1) GNL-1 – optional pre-certification by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice;
(ii) DPT-3 -certification by Auditors of the company;
(iii) MGT-10 – certification by a Company Secretary in whole-time practice;
(iv) AOC-4- certification by a Chartered Accountant in whole-time practice;
(c) E-form DIR-3 shall be filed along with attestation of photograph, identity proof and proof of residence of the applicant by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice.”
3. In the said rules, in rule 9, for sub-rule (1), the following sub-rule shall be substituted, namely:‑
“(1) The Central Government shall set up and maintain a secure centralised electronic registry in which all the applications, financial statement, prospectus, return, register, memorandum, articles, particulars of charges, or any particulars or returns or any other documents under the Act shall be .filed and stored electronically.”
(Renuka Kumar)
Joint Secretary
[F.No.1/5/2014-CL-V]
is this necessary to company registered office identification shall be certified by chartered accountant or CS in for 22 a.
please reply asap
We have came across to some Listed companies which are indulge in practice of getting certifications of eforms from practicing professionals which are part of promoter groups Eg. Son/Daughter of Promoter Chairman. Such Professionals are also holding shares in such companies.
Question arises,
1. Whether such relation effects the independency of Practicing Professional while certifying the eforms.
2. Whether a Practicing Professional should a Independent Practicing Professional, specially when it is case of Listed Companies where interest of public is involved ?
3. Term Independent Practicing professinal has not been defined in Act, however Guidance notes issued by ICSI on Pre-Certification, uses word Independent Professioanl many times.
4. Whether the main motive of Law, to get eforms pre certified by a Practicing Professional, is being denied by such companies as their is conflict of interest, else Law could have asked CS in employment to certify the eforms rather asking Practicing Professional to certify.
Please comment.
Form ADT-1 is not required to be pre-certified by the Chartered Accountant or the Company Secretary.
The following e-forms filed by companies, other than one person companies and small companies, under sub-rule (1) of rule 9, shall be pre-certified by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice,
What is the meaning by pre certification ?. what a CA has to do for pre certification