The Department of Company Affairs had directed the appropriate authorities to take the documents relating to registration of a charge, on record, if such documents were duly certified as correct, among other, by a chartered accountant in practice. This, in retrospect reflected the growing faith in the competence of members of our profession. Since the procedure for registration of charges involved a number of documents, the Institute issued this Guidance Note with a view to provide guidance to the members, who may be called upon to certify the relevant documents.
The following bullet points would give a brief idea as to the areas touched upon by the Guidance Note:
- Provisions of law
- Forms and documents
- Verification of forms
- Format of certificate
The Guidance Note also contains the Form No. 8, 13, 17 and 21 as also the certificate to be issued by a chartered accountant regarding verification of various forms relevant for registration of charges. |
Issued in January 12, 1194.
Published in the Handbook of Auditing Pronouncements, Vol. II (Edn. 2005).
Also available as a separate publication of the Institute (price: Rs. 15/-).
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