State whether the following offences under the Companies Act, 2013 are compoundable. If yes, also mention the compounding authority: Company secretary in practice certifies the annual return otherwise than in conformity

If a company secretary in practice certifies the annual return otherwise than in conformity with the requirements of section 92 of the Companies Act, 2013 , the offence is compoundable as under section 92(6) it is punishable only with monetary fine. The Compounding Authority in this case is Regional Director or any officer authorised by the Central Government.