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Sunil Kushwaha

Sunil Kushwaha
Hi All,
I just wanna clarify that can a CA, CS or a CMA attest the Documents as in the capacity of a Gazetted Officer?
If yes than what would be the procedure & Do's and Don'ts....
Plz help, its urgent....

Smile Smile Smile Smile


CSoC King
CSoC King


3 attestation power of a Gazetted officer on Mon 7 May 2012 - 13:08


A Gazetted Officer is a Government servant whose appointment is notified in the Official Gazette and is conferred with a Gazetted entitlement number. This is done so as to notify and inform the public that he is a trusted servant of the Government and certain rights and duties are conferred up on him. And it is due to this reason, Gazetted Officers are given the right to attest copies of documents and the same is approved by the Court of Law and various Government Agencies. And it is due to the same reason, a CA, CS or CWA cannot attest copies of documents.


CSoC King
CSoC King
Dear [You must be registered and logged in to see this link.],

It may be noted that CWA (Cost and Works Accountant) has been changed to CMA (Cost and Management Accountant) with effect from 01/02/2012 by the amendment of The Cost and Works Accountants Act, 1959.

It is true that a CA, CS or CMA cannot attest in the capacity of a Gazetted Officer. But they can attest & certify so many copies of documents as conferred on them by the different statutes which can not be done by the Gazetted Officer.

That is why The Institute of Chartered Accountants of India (Established under The Chartered Accountants Act, 1949), The Institute of Cost Accountants of India (Established under The Cost and Works Accountants Act, 1959)and The Institute of Company Secretaries of India (Established under The Company Secretaries Act, 1980) are established by the Acts of Parliament to perform their statutory functions.

Accordingly, The Chartered Accountants, The Cost and Management Accountants and The Company Secretaries have been conferred with many statutory powers in the Indian Corporate Sectors which can not be performed by Gazetted Officers.

5 Addition in the Discussion on Thu 10 May 2012 - 20:56

Sunil Kushwaha

Sunil Kushwaha
Dear R C Giri Sir,

Thanks a lot for your informative replies. I also found something alike on the Internet, that CA, CMA & CS are not the Gazetted Officer. But by a Special Statute they can attest the papers.

provided they are :

1. In Practice

2. keeping the xerox of the documents they are certifying

3. and putting their seal mentioning their Membership Number on the attesting documents.

Please suggest if you have anything to clarify.

Smile Smile Smile Smile


CSoC King
CSoC King
Dear Sunil,

Yes, you are right.

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