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of <h1>Auditor certificate verifying compliance with Section 233(1)/233(2) and Rule 25(1A)(iii) listing company particulars as on stated date</h1> An auditor certifies that a company filing a scheme approved under Section 233(1) of the Companies Act, 2013 with the Regional Director under Section 233(2) meets the conditions of Rule 25(1A)(iii) of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016. The certificate specifies key particulars as on a stated date-paid-up share capital, free reserves, outstanding loans, debentures and deposits-and is signed by the auditor with membership details, place and date. The form was inserted by a legislative notification dated 04-09-2025.
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