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<h1>Chartered Accountants Certify Export Obligation Discharge for EPCG Scheme; Verify Records and Avoid Penalties for False Statements.</h1> The document is a certification form used by Chartered Accountants, Cost Accountants, or Company Secretaries for the issuance of an Export Obligation Discharge Certificate (EODC) under the Export Promotion Capital Goods (EPCG) scheme. It requires verification of various records and documents, such as supply invoices, export orders, shipping bills, and bank certificates, to confirm compliance with export obligations. The certifier must ensure that the accounting records are maintained and that shipping bills are verified against specific export obligations. The certifier must not be affiliated with the entity being audited and acknowledges potential penalties for false statements.