From the below reproduced notification by MCA, one person companies and small companies are exempt from pre certification of form AOC 4 by the PCA or PCS.
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In the Companies (Registration Offices and Fees) Rules, 2014 (herein after referred to as the said rules), in rule 8, after sub-rule (II), following sub-rule shall be inserted, namely:-
“(12)(a) The following e-forms filed by companies, other than one person companies and small companies, under sub-rule (1) of rule 9, shall be pre-certified by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice, namely:‑ INC-21, INC-22, INC-28, PAS-3, SH-7, CI-IG-1, CUG-4, CIG-9, MGT-14, I)IR-6, DIR-12, MR-1, MR-2, MSC-1, MSC-3, MSC-4, GNI,-3, ADT-1, NDI-1-1, NDH-2, NDH-3;
(b) The following e-forms filed by companies, other than one person companies and small companies, under sub-rule (1) of rule 9, shall be pre-certified in the following manner, namely:‑ (1) GNL-1 – optional pre-certification by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice; (ii) DPT-3 -certification by Auditors of the company; (iii) MGT-10 – certification by a Company Secretary in whole-time practice; (iv) AOC-4- certification by a Chartered Accountant in whole-time practice;
(c) E-form DIR-3 shall be filed along with attestation of photograph, identity proof and proof of residence of the applicant by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice.” 3. In the said rules, in rule 9, for sub-rule (1), the following sub-rule shall be substituted, namely:‑ “(1) The Central Government shall set up and maintain a secure centralised electronic registry in which all the applications, financial statement, prospectus, return, register, memorandum, articles, particulars of charges, or any particulars or returns or any other documents under the Act shall be .filed and stored electronically.”