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CSEET · Business Laws and Management · Management Knowledge for Company Secretaries

Under the Companies Act, 2013, a Company Secretary in practice is NOT ordinarily engaged for which of the following professional services?

Acting as statutory auditor of a company's financial statements is not a Company Secretary's service. That role is reserved for chartered accountants, while a CS can do secretarial audit, certify annual returns and represent companies before the NCLT.

  1. ACertifying secretarial compliance and issuing secretarial audit reports
  2. BActing as the statutory auditor of a company for its financial statementsCorrect
  3. CRepresenting a company before the National Company Law Tribunal
  4. DCertifying annual returns filed with the Registrar of Companies

Explanation

A practising Company Secretary can conduct secretarial audit, certify annual returns and appear before the NCLT as an authorised representative. Statutory audit of financial statements is reserved for chartered accountants, so option B is not a CS service.

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