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    <title>Maintenance of Register of Attestation Services by the Practising Company Secretaries [Pursuant to clause (2) of Part II of the Second Schedule of the Company Secretaries Act, 1980]</title>
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    <description>Practising Company Secretaries and firms must maintain a Register of Attestation Services recording the client company name and registration number, details of services rendered in connection with signing or certification, date of attestation/signing, and PCS signature. The register, maintained in the specified format, shall be open for inspection by authorised representatives of the Institute. Attestation services include signing annual returns, issuing compliance certificates, certifying securities transfers for listing compliance, audits for capital reconciliation and members register updation under depository regulations, internal audits of depository participants, and other Council notified services.</description>
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      <description>Practising Company Secretaries and firms must maintain a Register of Attestation Services recording the client company name and registration number, details of services rendered in connection with signing or certification, date of attestation/signing, and PCS signature. The register, maintained in the specified format, shall be open for inspection by authorised representatives of the Institute. Attestation services include signing annual returns, issuing compliance certificates, certifying securities transfers for listing compliance, audits for capital reconciliation and members register updation under depository regulations, internal audits of depository participants, and other Council notified services.</description>
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