Auditor certification for company scheme filing confirms compliance with Companies Act conditions and provides required financial particulars. Auditor's certificate confirming that a company filing a copy of a scheme under Section 233(2) meets the conditions of Rule 25(1A)(iii) of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, with disclosure of paid-up share capital, free reserves, outstanding loans, outstanding debentures and outstanding deposits, signed by the auditor with name and membership number.