Guidelines for Requirement of Maintenance

THE INSTITUTE OF COMPANY SECRETARIES OF INDIA

(Constituted under the Company Secretaries Act, 1980)

ICSI Guideline No.2 of November, 2007 

[Pursuant to clause (1) of Part II of the Second Schedule to the Company Secretaries Act, 1980 as amended]

New Delhi, the 27th November, 2007

GUIDELINES FOR REQUIREMENT OF MAINTENANCE 
OF A REGISTER OF ATTESTATION[/CERTIFICATION]
1 SERVICES RENDERED BY PRACTISING COMPANY SECRETARY/FIRM OF PRACTISING COMPANY SECRETARIES

In exercise of the powers conferred by clause (1) of Part II of the Second Schedule to the Company Secretaries Act, 1980 (56 of 1980), as amended by the Company Secretaries (Amendment) Act, 2006, the Council of the Institute of Company Secretaries of India hereby issues the following guidelines :-

1. For the purpose of maintaining quality of attestation

[/certification]1 services provided by Company Secretaries in Practice, every Practicing Company Secretary/Firm of Practicing Company Secretaries shall maintain a register regarding attestation[/certification]1 services provided by him/her/it, which shall be open for inspection by such person as may be authorised.

2. The format of the register to be maintained by a Practising Company Secretary/Firm of Practising Company Secretaries regarding attestation[/certification]1services is as under :


Sl. Name and Services Date of Signature Signature of

No. Registration rendered signing of of the PCS the person

No. of the Certificate/ authorised

company to Return/ for

which Audit verification

attestation[/ Report

certification]1

services*

provided


1. 2. 3. 4. 5. 6.

* The various attestation[/certification]1 services mean :

  1. Signing of Annual Return pursuant to proviso to subsection (1) of section 161 of the Companies Act, 1956.
  2. Issue of Compliance Certificate pursuant to proviso to sub-section (1) of section 383A of the Companies Act, 1956.
  3. Issue of certificate of Securities Transfers in compliance with the Listing Agreement with Stock Exchanges.
  4. (iv) Certificate of reconciliation of capital, updation of Register of Members, etc. as per the Securities & Exchange Board of India’s Circular D&CC/FITTC/Cir-16/2002 dated December 31, 2002.
  5. (v) Conduct of Internal Audit of Operations of the Depository Participants.
  6. (vi) [Certification under Clause 49 of the listing agreement.]1
3. These Guidelines are effective from 1st January, 2008.
By order of the Council
N K JAIN, SECRETARY & CEO
1. Inserted by the Council in its 178th Meeting held on 29th December, 2007.