Certification requirement for service exporters: mandatory accountant attestation of export records and forex receipts for licensing compliance. Amendments add Appendix-26A requiring Chartered Accountant/Cost and Works Accountant/Company Secretary certification for service exporters/service providers. The certificate must verify statutory registers, bank certificates and other records evidencing foreign exchange earnings (direct and indirect), confirm that the Aayaat Niryaat Form and books agree, declare auditor independence, acknowledge legal consequences for false statements, and include signatory details and registration number; Appendix-26A is prescribed for specified sub-sections and for double-weightage eligibility under Star Export House criteria.