Compliance certificate requirement: companies must obtain and file a secretary's certificate and grant full access to records. Companies not required to employ a whole time secretary but meeting the paid up capital threshold must obtain a compliance certificate from a secretary in whole time practice for each financial year, file it with the Registrar within thirty days of the annual general meeting (or within thirty days from the latest date the meeting should have been held), and lay the certificate before the annual general meeting; the certifying secretary has a right to access all company records and to require necessary information and explanations from officers or agents.