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CS Professional · Compliance Management, Audit and Due Diligence · Signing and Certification

Under Section 92 of the Companies Act, 2013, which description best matches who must certify an annual return by a company secretary in practice?

Certification by a company secretary in practice is required for a listed company and for a company having the prescribed paid-up capital or turnover. It does not apply to every company, and it does not depend on whether the company has its own secretary.

  1. AA listed company, or a company having such paid-up capital or turnover as may be prescribedCorrect
  2. BEvery company, irrespective of size
  3. COnly companies with a company secretary on their rolls
  4. DOnly unlisted public companies

Explanation

Section 92(2) applies the certification requirement to the annual return filed by a listed company or by a company having such paid-up capital or turnover as may be prescribed. It is therefore not universal, and it does not depend on whether the company employs a secretary. Unlisted public companies are covered only if they meet the prescribed thresholds.

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