Invitation of deposits requires board authorised circulars, auditor certification where applicable, registrar filing and public publication. Companies inviting deposits must issue Form DPT-1 circulars to members (and publish in English and vernacular newspapers and on the company website where applicable), attach an auditor's certificate when required, ensure issuance is authorised by the Board, deliver a copy signed by a majority of directors to the Registrar before issue, and reissue circulars each financial year as circular validity is limited by the financial year or the laying of the financial statement.