Certification of e-Forms now includes XBRL financial statement filings requiring practitioner certification under Companies Act The corrigendum clarifies that certification of electronic filings under the Companies Act includes practitioner certification of Financial Statements filed in Extensible Business Reporting Language (XBRL) mode, thereby bringing XBRL submissions within the framework requiring practising professionals to certify e-Forms as amended to paragraph two of the earlier circular.
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Certification of e-Forms now includes XBRL financial statement filings requiring practitioner certification under Companies Act
The corrigendum clarifies that certification of electronic filings under the Companies Act includes practitioner certification of Financial Statements filed in Extensible Business Reporting Language (XBRL) mode, thereby bringing XBRL submissions within the framework requiring practising professionals to certify e-Forms as amended to paragraph two of the earlier circular.
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