Whether a Company secretary has to certify the annual return filed for the year ended 31.03.2014 (which is prepared as per the old act)?
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Certification of cs in annual return of 2014
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If a company has a whole time Company seceretary then the annual return should be signed (not certified) by the Company Secretary. For the finacial year 2013-14 certification from company secretary is mandatory in case of listed companies only.
so signing by practising company secretary in the annual return is applicable from next year only as per the new act?
Yes, As per MCA circular no 08/2014 dated 04/04/2014, financial statements and board's report etc. for the f.y. 2013-14 should be perpared as per 1956 Act.
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