Client Information as well as due diligence on
clients has become a necessity for professionals in today’s complex business
scenario. Such an exercise can be made possible in a structured way. Many
professional bodies today advise their members to have KYC about their clients
so that professionals can freely exercise and deliver their professional
services in the best suited way.
However, these norms are
recommendatory in nature and every Company Secretary in Practice carrying out attestation
function is encouraged to follow them.
1
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Client Information
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(a)
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Name of Entity
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(b)
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CIN / Registration No.
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(c)
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Date of Incorporation /
Registration No.
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(d)
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Type of Entity
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(e)
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Business Description
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(f)
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Address of Registered Office
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(g)
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Address of Corporate Office
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(h)
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Address(es) of Branch
Office(s)
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(i)
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PAN No. and Name &
Address of Income Tax Circle
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(j)
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Email id
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(k)
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Telephone No (s)
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(l)
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Fax No (s)
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(m)
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Banker(s) of the Entity
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(n)
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Major Client customers
information
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2
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Corporate Structure
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(a)
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Shareholding pattern (with
details of holding of more than 25%)
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(b)
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Name of parent company
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(c)
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Name of subsidiaries
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(d)
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Details of Chain holding , if
any
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(e)
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Details of associate / JVs
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3.
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Permissible Business information as per Memorandum of Association
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4.
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Board Structure/ Organization Structure
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5.
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Transaction with Business entities in which Directors
are interested
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6.
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Details of Loans and Guarantees
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Details of Loans and Guarantees in which director(s)
are interested
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7.
|
Creation, modification and satisfaction of charges
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8.
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FOREX Exposure and overseas borrowings
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9.
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Payment status of statutory dues and arrears
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10.
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Name of the CEO ,CFO & Company Secretary
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11.
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Engagement Information
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(a)
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Details of assignment
proposed by the Entity
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12.
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Proceedings against the company or any of its director
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(a)
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Details of proceedings
pending or commenced, etc.
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(b)
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Details of prosecution, if
any, pending or commenced or resulting in conviction in the past against the
director and /or the company or its parent company or any of its subsidiaries
|
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(c)
|
Details of criminal
prosecution, if any, pending or commenced or resulting in conviction in the
past against the director
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(d)
|
Whether any of the
director(s) of the company attracts any of the disqualifications envisaged
under Section 274 of the Companies Act, 1956?
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(e)
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Has any director and /or the
company or its parent company or any of its subsidiaries at any time been
found guilty of violation of rules / regulations / legislative requirements
by customs / excise / income tax / foreign exchange / other revenue
authorities, if so give particulars
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(f)
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Whether any director at any
time has come to adverse notice of a regulator such as SEBI, RBI, IRDA, MCA
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(
g)
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Default in repayment of
Public Deposits and unsecured loans debentures, loans from banks , financial
institution
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6
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Other Information
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(a)
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Details of last
IPO/FPO/Rights Issue
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(b)
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Name, address and CoP No. of
Statutory Auditor
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(c)
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Name, address and CoP No. of
Secretarial Auditor
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7
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Undertaking to be obtained from the client
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I
confirm that the above information is to the best of our knowledge and belief
true and complete. I undertake to keep the PCS informed, as soon as possible,
of all event which take place subsequent to his engagement which are relevant
to the information provided above.
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Place:
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Date:
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For…………
Signature of client
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8
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Remarks (if any)
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Min. Annexure to be given:
(a)Annual Report
(b)AoA and MoA
(c) Details of any major tie-up arrangements
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