Filling the certificate

Five steps: the company, the period and records, the capital, the shareholders, then review and issue.

1. Company & Engagement

Name, constitution, registered office, PAN and GSTIN, with the certificate and engagement dates. The same step as the other ICAI-format certificates.

2. Period & Records

Financial Yearrequired

The certificate is issued as at 31 March of the year selected.

Submitted Torequired

SEBI, MCA, a bank, a financial institution, or another authority. Only the one you choose is printed.

Name of the Authorityrequired

Appears only for a bank, a financial institution or another authority — SEBI and MCA name themselves.

Address of the Authorityrequired

The company prepares consolidated financial statements

Keeps the handbook's "(where the company prepares consolidated financial statements)" qualification.

Then four checkboxes for the records examined — MGT-7, SH-4, Minutes of Board Meetings, Register of shareholders. All four are ticked by default; untick what you did not see.

Then the audit opinion and report date.

3. Share Capital

One line per class within each group. Authorised capital is commonly two lines — equity and preference.

Grouprequired

Authorised, Issued & Subscribed, or Fully Paid up. These become the A, B and C of the printed table.

Class of Sharesrequired

Equity or Preference.

Number of Sharesrequired

Face Value per Share (Rs.)required

The Amount beside them is worked out — shares × face value — and cannot be edited.

4. Shareholders

Name of Shareholderrequired

As entered in the register of members.

No. of Sharesrequired

The % Holding appears beside each, computed against the issued and subscribed equity from the previous step.

5. Review & Issue

Check the preview, choose the issuing firm, enter the UDIN.

Submitting takes you to the editor. The Statement — both tables — is the second page.