What is peer review and describe its contents ?

Peer Review is a process for examining the work performed by one's equals (peers) and to understand the systems, practices and procedures followed by the Practice Unit and to give suggestions, if any, for further improvement. The Institute of Company Secretaries of India provides a mechanism of Peer Review of their Members in Practice to enhance the quality of attestation services, to enhance credibility and provide competitive advantage and provide a forum for Guidance and knowledge sharing. The peer review includes the following services by the company secretaries in practice: Certification/ Signing of Annual Return pursuant to section 92 of the Companies Act, 2013. Issuance of Secretarial Audit Report in terms of Section 204 of the Companies Act, 2013 Issuance of Certificate of Securities Transfers in Compliance with the LODR with Stock Exchanges. Certificate of reconciliation of capital, updation of Register of Members, etc. as per the Securities & Exchange Board of India's Circular D & CC/Cir-16/2002 dated December 31, 2002. Conduct of Internal Audit of Operations of the Depository Participants. Compliance Certification under LODR. Attestation services of Form AOC-4, MGT-7, DIR-12, SH-7 and PAS-3 filed with the ROC. Such other services as decided by the Council of ICSI under the scope of peer review from time to time.