MCA has vide its notification dated 28th April 2014 amended the Companies (Registration Offices and Fees) Rules 2014. The major provisions introduced are related to exemption to OPC and small companies with respect to requirement of pre-certification of eForms.
The e-forms (as mentioned in the attached notification) filed by companies, other than one person companies and small companies 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.
