Friends,
Earlier, in the CA 1956 regime, an Eform could be certified only by Director or Manager or Secretary from the company's side. Secretary means a member of ICSI.
But in 2013 Act in addition to the above it can be digitally signed also by the CEO and CFO. Now the CEO or CFO need not be a member of ICAI or any other Institute. Means where somebody is a CFO but not a CA can also authenticate an Eform.
Is it a welcome move. ?
Regards,
CAclubindia
