24 December 2015
Thank you Mr. Pratik Shah. Please check the below, give ur suggestions: Do we have any exact notification or clarity note? Since We know that St. Auditor Can not provide management services, Do this ROC services come under management services?
24 December 2015
There are no clarification issued by ICAI or MCA.
However, I am of the view that ROC filing and certification services are merely a facilitation service for a company whereby information about various corporate events, transactions, etc. are being furnished to ROC for seeking various approvals, for updating such events, etc. and such filing is not a source of the financial information subject to the review or audit.