Filing of Company return with ROC

Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC)

AOC-4 must be certified by a full-time practicing Chartered Accountant/Cost Accountant/ Company Secretary has to provide a declaration stating he/she has verified all the documents attached and he/she certifies all the information to be true, correct and complete. 

Though it is no where mention that Auditor of a Company cannot certify  AOC-4, however it is advise to certify from CA or Professional other than Auditor.