Export Obligation Certification requires professional verification of prescribed export documents and confirmation of maintained accounting records. Certificate requires a Chartered Accountant/Cost Accountant/Company Secretary to verify prescribed registers and specified documentary evidence of export obligation fulfilment for deemed exports, export of goods and services; certify maintenance of statutory accounting registers; verify shipping bills bearing the EPCG authorisation number or obtain an affidavit where absent (confirming those bills are not third party/free shipping bills); include a list of submitted documents and affidavits; declare independence from the exporter and acknowledge liability for false statements, with signature, membership details and pagewise signing requirement.