Can a practising ca file aoc 4 & mgt 7 forms ?

Mr. Binde,

CA can file, if he is doing only 44AB audit. If he is an auditor under Companies Act, it is better not to engage in the services. In a very strict sence it may not fall in the restricted services.

CA.Ragesh Parameswaran

Dear Sir,

As such under Section 144 of Companies Act 2013, there is no specific restriction for the above services provided by the auditor.

Thanks.

As per my view, even if a CA is Auditor of a company, it can provide services for ROC filings to this particular company because ROC filing and certification services is just a facilitation services.