Certification of roc forms

only Chartered accountant (in whole-time practice) or Cost accountant (in whole-time practice) or
Company secretary (in whole-time practice) can certify the eforms required to be filed with ROC

Do u me there is no restriction on statutory auditor to certify annual returns form under roc ot the company where he is srarutory auditor ?

not covered under restricted services as per new companies act, 2013