THE
(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]
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]1 services 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 :
(i) Signing of Annual
Return pursuant to proviso to subsection (1) of section 161 of the Companies
Act, 1956.
(ii) Issue of Compliance Certificate pursuant to proviso to
sub-section (1) of section 383A of the Companies Act, 1956.
(iii) Issue of certificate of Securities Transfers
in compliance with the Listing Agreement with Stock Exchanges.
(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.
(v) Conduct
of Internal Audit of Operations of the Depository Participants.
(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.