ROC DSC MATTER

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For filling AOC4 and MGT7 dsc of a Charterer Accountant is compulsory or not, whether any limitation or not. Please answered me.

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In case of OPC not required
Otherwise required
Ca can certify the aoc-4 in any company but for a company which is not a small company mandatory professional certification required while mgt-7 is only certified by practicing company secretary if the company is not a small company and it have a whole time company secretary.
In case of One Person Company and small company, the annual return MGT 7 and AOC 4 is to be signed by the company secretary, or where there is no company secretary, by the director of the company.
In case of company other than One Person Company and small company, the annual return is to be signed mandatorily by the company secretary.

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