ROC and Companies Act: CA certificates
Certification of MCA e-forms, statutory-record certificates, LLP certificates and share valuations for buy-back or merger.
Certificates in this group
- MGT-7 or MGT-7A annual return certification
- AOC-4 or AOC-4 XBRL certification
- DIR-12 certification
- MGT-14 certification
- Certificate based on statutory records under the Companies Act
- DPT-3 auditor's certificate
- STK-2 statement of accounts certificate
- Capital reduction or scheme accounting treatment certificate
- Fair value of shares for a buy-back
- Fair value of shares for a merger or demerger
- LLP or partnership capital contribution certificate
- Certificate under the LLP Act
MGT-7 or MGT-7A annual return certification
Certification of the company's annual return filed with the ROC.
- Who asks
- The ROC (MCA)
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Companies Act 2013
- UDIN category
- Certificates: MGT-7 / MGT-7A
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Statutory registers and minutes relevant to the filing
- Register of members and share allotment records
The CA confirms the final list when you start. No certificate is issued on provisional figures.
AOC-4 or AOC-4 XBRL certification
Certification of the financial statements form filed with the ROC.
- Who asks
- The ROC (MCA)
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Companies Act 2013
- UDIN category
- Certificates: AOC-4 / AOC-4 XBRL
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Audited financial statements for the years covered
- Board report and auditor's report
The CA confirms the final list when you start. No certificate is issued on provisional figures.
DIR-12 certification
Certification of the form reporting appointment or change of directors.
- Who asks
- The ROC (MCA)
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Companies Act 2013
- UDIN category
- Certificates: DIR-12
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Board or shareholder resolution
- Director consent and disclosures
The CA confirms the final list when you start. No certificate is issued on provisional figures.
MGT-14 certification
Certification of the form filing board and special resolutions with the ROC.
- Who asks
- The ROC (MCA)
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Companies Act 2013
- UDIN category
- Certificates: MGT-14
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Certified copy of the resolution
- Explanatory statement and notice
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Certificate based on statutory records under the Companies Act
Certifies facts drawn from a company's statutory registers and records.
- Who asks
- The ROC, banks and counterparties
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Companies Act 2013
- UDIN category
- Certificates: Certificates issued on basis of Statutory Records under Companies Act, 2013 & applicable provisions
Documents to keep ready (2)
- PAN and registration or incorporation documents of the entity
- Statutory registers and minutes relevant to the filing
The CA confirms the final list when you start. No certificate is issued on provisional figures.
DPT-3 auditor's certificate
The auditor's certificate attached to the return of deposits and exempt borrowings.
- Who asks
- The ROC (MCA)
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Companies Act 2013
- UDIN category
- Certificates: Certificates issued on basis of Statutory Records under Companies Act, 2013 & applicable provisions
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Loan and deposit ledgers
- Audited financial statements for the years covered
The CA confirms the final list when you start. No certificate is issued on provisional figures.
STK-2 statement of accounts certificate
Certifies the statement of accounts filed with an application to strike off a company.
- Who asks
- The ROC (MCA)
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Companies Act 2013
- UDIN category
- Certificates: Certificates issued on basis of Statutory Records under Companies Act, 2013 & applicable provisions
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Statement of assets and liabilities
- Bank statements for the period asked for
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Fair value of shares for a buy-back
Certifies the fair value per share for a buy-back.
- Who asks
- The company's board and shareholders
- Typical turnaround
- 3–10 working days after complete documents
- UDIN category
- Certificates: Certification of Fair Values of Shares of Company for Buy Back
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Audited financial statements for the years covered
- Register of members and share allotment records
The CA confirms the final list when you start. No certificate is issued on provisional figures.
LLP or partnership capital contribution certificate
Certifies the capital contributed by partners of an LLP or firm.
- Who asks
- The ROC and banks
- Typical turnaround
- 1–2 working days after complete documents
- UDIN category
- Certificates: Capital Contribution Certificate/net worth certificate
Documents to keep ready (4)
- PAN and registration or incorporation documents of the entity
- LLP agreement or partnership deed
- Partners' capital accounts
- Bank statements for the period asked for
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Certificate under the LLP Act
Certification required under the LLP Act, for example on LLP forms.
- Who asks
- The ROC (MCA)
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- LLP Act 2008
- UDIN category
- Certificates: Certificates issued under LLP Act
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- LLP agreement
- Records relevant to the form being certified
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Given as part of an audit or appointment
Capital reduction or scheme accounting treatment certificate
By appointmentCertifies that the accounting treatment in a capital reduction or scheme follows the accounting standards.
- Who asks
- The NCLT and the ROC
- Typical turnaround
- 3–10 working days after complete documents
- Basis
- Companies Act 2013
- UDIN category
- Certificates: Certificates issued on basis of Statutory Records under Companies Act, 2013 & applicable provisions
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Draft scheme or capital reduction proposal
- Audited financial statements for the years covered
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Fair value of shares for a merger or demerger
By appointmentCertifies the fair value of shares for a merger or demerger.
- Who asks
- The NCLT, shareholders and creditors
- Typical turnaround
- 3–10 working days after complete documents
- UDIN category
- Certificates: Certification of Fair Values of Shares of Company for the scope of merger / de-merger
Documents to keep ready (3)
- PAN and incorporation documents of each company
- Audited financial statements of each company
- Draft scheme
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Common questions
Which certificates are in the roc and companies act group?
MGT-7 or MGT-7A annual return certification; AOC-4 or AOC-4 XBRL certification; DIR-12 certification; MGT-14 certification; Certificate based on statutory records under the Companies Act; DPT-3 auditor's certificate; STK-2 statement of accounts certificate; Capital reduction or scheme accounting treatment certificate; Fair value of shares for a buy-back; Fair value of shares for a merger or demerger; LLP or partnership capital contribution certificate; Certificate under the LLP Act.
How long do these certificates take?
Typical turnaround after complete documents: 1–2 working days for simple balance-sheet or bank certificates; 3–10 working days for dgft, rera and valuation certificates. These are typical ranges, not statutory periods.
Who signs the certificate and how is it verified?
The Chartered Accountant signs with a Class-3 DSC and generates a UDIN on the ICAI UDIN portal. The bank or authority can verify the UDIN at udin.icai.org.
Why are some certificates marked "By appointment"?
Capital reduction or scheme accounting treatment certificate; Fair value of shares for a merger or demerger: these are given as part of an audit or appointment, so they start with a conversation rather than an online request.