as per the format of aoc-1 provided by mca.... A note is given in the end which states that Form Aoc_1 is to be certified in same manner as balance sheet.
aoc-1 is only a attachment to boards report. n it is required to be signed by auditor n directors both. n den it is a attached to form aoc-4. n aoc_4 is digitally signed by director n any other practising professional
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