As per the Investor Education and Protection Fund (Awareness and Protection of Investors) Rules, 2001, Practising Company Secretaries are authorised to certify the correctness of the Statement furnished by a company to the Registrar of Companies in respect of crediting of unpaid /unclaimed dividend and other amounts to the Investor Education and Protection Fund established under the Companies Act, 1956. The Guidance note provides detailed checklist for ensuring the correctness of the information furnished in Form No. 1 and 2 to the Rules. With a view to equip our members in practice to discharge their responsibility under the aforesaid provision the Institute has brought out this Guidance Note on the subject.