A public limited company has re-appointed its Managing Director for three years. The company has to file Form 23, 32 and 25C with ROC. My query is as follows:
As per Sub-Clause 2 of Part III of Schedule XIII the Form 25C has to be certified by "The Auditor or the Secretary of the Company or where the company has not appointed a secretary, a secretary in whole time practice shall certify that the requirements of the Schedule have been complied with.
I request the forum members to advise whether the company has to obtain certification in Form 25C with its "Statutory Auditor" or can the same be obtained from any "Chartered Accountant".
The reason for my doubt is the usage of the word "Auditor" instead of the word "Chartered Accountant" in the said clause.
with regards
Murali
CAclubindia
