A Company Secretary in Practice (PCS) is a member of the Institute of Company Secretaries of India who holds a certificate of practice. Beyond filing forms, a PCS plays several roles across a company's life.
1. Compliance manager
A PCS keeps the company compliant with the Companies Act and allied laws — annual ROC filings, event-based filings, statutory registers and meeting documentation, all on a calendar.
2. Certifier
Many filings require certification by a practising professional. A PCS certifies e-forms filed with the ROC, the annual return (MGT-8) for prescribed companies, and various compliance certificates for banks and investors.
3. Auditor
A PCS conducts the secretarial audit under Section 204 and reports on it in Form MR-3, as well as share-capital and other compliance audits and due diligence.
4. Governance adviser
A PCS advises boards on meeting procedure, Secretarial Standards, related-party approvals and governance frameworks — and on structural changes such as mergers, conversions and closures.
When should you bring one in?
Ideally at incorporation, so the company starts with the right structure and records. But it's never too late — we regularly help companies catch up on past years and put things on a steady footing. See our services.
This article is general information, not legal advice. Rules and due dates change — please confirm the current position before acting, or ask us.