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

Under section 92(2), what must a company secretary in practice state in the certificate on a listed company's annual return?

The certificate must state that the annual return discloses the facts correctly and adequately and that the company has complied with all the provisions of the Act. It is not an opinion on true and fair view of accounts, which belongs to the statutory auditor.

  1. AThat the annual return discloses the facts correctly and adequately and that the company has complied with all the provisions of the ActCorrect
  2. BThat the company's financial statements give a true and fair view
  3. CThat the company has complied only with the secretarial standards
  4. DThat the annual return was filed within sixty days of the AGM

Explanation

Section 92(2) says the certificate must state that the annual return discloses the facts correctly and adequately and that the company has complied with all the provisions of this Act. A true and fair view is the statutory auditor's opinion on financial statements, and timeliness of filing is not the stated content of the certificate.

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