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Section 144 of the companies act

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29 December 2016 Can a statutory auditor/auditor's firm certify all the forms filed by the company with ROC and can the statutory auditor do all the ROC compliance on behalf the company?

As Section 144 of the Companies Act, 2013 prohibits certain services to be rendered by auditor/auditor's firm.

03 January 2017 Yes, with a basic logic, Statutory auditor can do so. Section 144 does not restrict Auditor to do ROC work of Company. However, MCA has not clarified anything in this respect, there may difference of opinion from people to people.

05 January 2017 There is a restriction on Certifying MGT - 7 on some applicable companies. it can only be certify by a Company Secretary in whole time practice




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