Den Ltd. had a paid up share capital of ₹ 275 crore in the previous year 2021-22. Explain how a Practicing Company Secretary can prepare himself for such a big assignment before undertaking the work relating to pre-certi

Professionals like Company Secretary in Practice (PCS) before undertaking the work relating to pre-certification should thoroughly read the requirements of the provisions of the Companies Act, 2013 and Rules made thereunder and be familiar with the actual practices that are being followed in this regard. He should particularly ensure the following: Ensure that Letter of Engagement/Board Resolution authorizing the professional for the assignment by the company to be obtained (where the statutory requirement is there for the board resolution or general meeting resolution then a copy of the extract of such resolution shall be obtained by PCS. Wherever the instance is possible it is recommended to record such appointment in the Minutes of the Board Meetings); Maintain a physical/scanned copy of all documents verified (subject to confidentiality requirement) and also have the draft forms approved by the Company's personnel before the forms are filed, as part of documentation; Obtain the signature(s) of the authorised signatories on the e-forms in presence of the professional; Ensure that all relevant documents and attachments are legible and visible; Verify the documents from the original records of the company and then seek the soft copies for form filing; Correctness of the records and the material departure from the facts; The form to be digitally signed by the Director or person authorized by the company; Before certification of any form, the person should be aware about the relevant provisions under the Act and Rules made thereunder, due process to be followed by the company, approval if any required etc.