Hi Friends
Do we need to take Compliance Certificate from Company Secretary in Practice for year ended on 31-March-2014.
Vandana J Doshi
(Practising Company Secretary)
(12562 Points)
Replied 18 June 2014
Niraj
(prop)
(105 Points)
Replied 18 June 2014
Thanks Vandana.
Kindly clear me, let us say a Company is going to approve its Balance Sheet in June-2014 (BM-15-June-2014), this Company will get it approve the same as per Companies Act,2013 (Do not confuse with financial Statement prepartion circular as per CA-1956), Director Report, Notice, Auditor Appointment will all be as per - CA-2013.
Now When PCS will sign his Compliance on 15-June-2014, under which provisions he will sign this certificate on 15-June-2014, as there is no section 383A on 15-June-2014.
Kindly share your views.
CA Stalin
(CA in Full time practice)
(232 Points)
Replied 22 September 2015
Mr.Niraj,
As per circular No:8/2014 dt 04.04.2014 Companies Act 1956 would continue to be applicable for the Financial Year commencing prior to 01.04.2014 in respect of maintenance of books of accounts, preparation, adoption, filing of financial statements, Board reports and attachments to such statements and reports. Report u/s.383A is an attachment to Boards report.
Hence in my view, CS Compliance certificte is applicable for the FY 2013-14 irrespective of the date of Board Meeting or anything else.
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