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of <h1>Council Allows Company Secretaries to Join LLPs for Attestation Services, Defines Substantial Interest as 25% Profit Share.</h1> The Council has approved that members in practice can become designated or active partners in a Limited Liability Partnership (LLP) focusing on attestation services related to the profession of Company Secretaries, regardless of substantial interest. Members can also be passive partners in LLPs engaged in other businesses, provided they do not hold substantial interest. Attestation services include Secretarial Audit and Certification of Annual Return under the Companies Act, 2013. Passive partners cannot manage the LLP but can enforce rights, attend meetings, and approve transactions. Substantial interest is defined as holding 25% or more of LLP profits.
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