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Taking cognizance of the second wave of the COVID -19 pandemic, it has been considered by the PCS Committee of the ICSI in its meeting held on April 12, 2021, to issue guidelinesfor the smooth conduct of the audit and other assignments undertaken by the PCS. Read the official announcement and the guidelines issued, below: Dear Professional Colleague, Practising Company Secretaries (hereinafter referred to as `PCS) have been diligently providing services by conducting Audits, Compliance che
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FAQ :
The guidelines have been issued to ensure the smooth and safe conduct of audits and other professional assignments undertaken by Practising Company Secretaries (PCS) during the second wave of the COVID-19 pandemic.
Yes, PCS may sign, authenticate, or attest documents electronically using their Digital Signature Certificate (DSC) instead of a physical signature, in accordance with the Information Technology Act, 2000.
PCS can utilise appropriate Information Technology tools such as virtual data rooms, cloud-based servers, and remote desktop access tools to access relevant documents and records for their assignments.
PCS may conduct meetings with their clients through video conferencing (VC) or other audio-visual means (OAVM) wherever necessary.
PCS may suitably mention the facts and prevailing circumstances that have impacted the verification of documents and records in their reports or certificates, for example, by stating that online verification was conducted due to COVID-19.
Yes, PCS are requested to strictly comply with the instructions and directions issued by the Central Government and concerned State Governments/Union Territories/District Administration, including social distancing norms.
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