MGT 7 and AOC 4

In India, the MGT-7 (Annual Return) and AOC-4 (Financial Statements) forms are required to be filed by companies with the Ministry of Corporate Affairs (MCA) as part of the annual compliance requirements under the Companies Act, 2013. The certification of these forms can be done by a Chartered Accountant in practice or a Company Secretary in practice.

For a private company with an authorized share capital of 10 lakh and a turnover of less than 50 lakh, the requirement to appoint a full-time Company Secretary does not apply as per the Companies Act. In such cases, the certification of these forms can be done by a Chartered Accountant.

Therefore, in the scenario you described, either a Chartered Accountant or a Director of the private company could certify the MGT-7 and AOC-4 forms. It is advisable to consult with a professional to ensure compliance with the specific requirements based on the latest regulations and guidelines.