Compliance certificate

Dear Jaisal

The Requirement of compliance certificate has been done away with and in its place scope of annual return has been enlarged in the New Companies Bill.

Also note the following points in this regard :

The annual return, filed by a listed company or, by a company having such paid-up capital and turnover as may be prescribed, shall be certified by a company secretary in practice in the prescribed form, stating that the annual return discloses the facts correctly and adequately and that the company has complied with all the provisions of this Act.

Directors responsibility statement shall include additional statement related to compliance to all applicable laws and in case of listed companies, it shall include statement related to internal financial control.

Benefit of private companies to file their balance sheet and profit and loss account separately has been withdrawn.

Thanks & Regards

It means Compliance Certificate has been removed. Scope of Certification of Annual return has been Enlarged, 

What is the criteria of to know whether it is small Companies or not?