AUDITOR CERTIFICATE FOR DPT – 3 _ DRAFT FORMAT

[CSLalit Rajput]

DRAFT AUDITOR CERTIFICATE FOR DPT – 3

• LATEST UPDATE ABOUT MCA E – FORM DPT-3:

1. DPT – 3 included under CFSS: The MCA has uploaded a list of 76 forms (including for companies and LLPs) for which the benefit of the Scheme can be availed. MCA E – Form DPT-3 is also included in the list to avail under CFSS.

2. Due Date : 30th September, 2020 (Extended)

• Requirement of Auditor Certificate:

Mandatory Auditor Certificate	Not Mandatory - Auditor Certificate
if the Form is filed “return of Deposits” or “return of Deposits as well as Exempted Deposits”	if the e-Form is filed as the: “return of Exempted Deposits” (whether as one-time return or annual return) Auditor certificate is not required which is not amounting to deposit as per rule 2(1)(c) of Companies (Acceptance of Deposits) Rules, 2014. i.e exempted deposit.

• Draft Formats of Auditor Certificate:

On the Letter Head of the Auditor

(Under Rule 16 of the Companies (Acceptance of Deposits Rules, 2014)

TO WHOMSOEVER IT MAY CONCERN

1. We have examined the Books of Account as on March 31, 20… and other records maintained by M/s _____ having registered office at _____ in respect of particulars furnished in the Form DPT-3 and certify that to the best of our knowledge and according to the information and explanations given to us and as shown by the records maintained by us, the figures of the deposits under point no. 8 of the form are duly reconciled with books of accounts and are correct.

2. Further the Company has maintained liquid assets in form of fixed deposits with ____ Bank as on ………………………  for an amount of Rs.___ for repayment of deposits in pursuance of provisions of Companies (Acceptance of Deposit) Rules, 2014.

3. Based on our verification of audited books of account period from 01st April, 20……. to 31st March, 20…….. we certify the following that;

1. The Company has outstanding loan from shareholders Rs. __________________.
2. The Company has received advance towards supply of goods amounting to Rs. ____________.
3. The Company has outstanding loan from directors or relative of directors amounting to Rs. ___________.
4. The Company has outstanding loan from any banking institution Rs. _______________.

4. This certificate is issued pursuant to the requirements of clause (31) of section 2 and section 73 of Companies Act, 2013 read with Rule 2(1) (c ) and 16A of Companies (Acceptance of Deposits) Rules, 2014 along with Companies (Acceptance of Deposit) Rules, 2014.

For___________ (name of the Firm)

Chartered Accountants

ICAI Firm Registration Number____________

_____________________________(sign.)

Membership Number__________________

UDIN_____________________________

Date:

Place: