ICSI seeks recognition for Practising Company Secretaries in partnership firm compliances in Maharashtra

The Institute of Company Secretaries of India (ICSI) has made a formal representation to the Registrar of Firms, Maharashtra, seeking inclusion of Practising Company Secretaries (PCS) as authorised professionals for certification and filing of documents under the Partnership Act, 1932. The representation, dated 23 September 2026, requests parity for Company Secretaries with Advocates and Chartered Accountants in relation to partnership registration and subsequent statutory filings in the State.

Background of the representation

At present, several e-forms and procedures prescribed under the Partnership Act, 1932 for registration and administration of partnership firms in Maharashtra reportedly stipulate that supporting documents must be certified only by Advocates or Chartered Accountants. As highlighted by ICSI, this framework does not currently provide a similar role for Company Secretaries in Practice, even though they are professionally trained in business and commercial laws, legal drafting, and compliance processes.

Through its communication addressed to the Hon’ble Registrar of Firms, Maharashtra State, Mumbai, ICSI has:

  • Expressed appreciation for the State’s initiatives in enabling online registration and efficient administration of partnership firms; and
  • Requested formal recognition for PCS in certification and filing functions relating to partnership firms.

Core requests made by ICSI

ICSI’s representation crystallises two principal requests before the Registrar of Firms, Maharashtra:

  1. Recognition for certification of documents

    • Company Secretaries in Practice should be formally recognised as authorised professionals to certify:
      • Partnership registration documents, and
      • All related filings made under the Partnership Act, 1932.

  2. Authorisation to submit applications and documents

    • PCS should be permitted to:
      • File applications and e-forms on behalf of applicants, and
      • Upload and submit supporting documents to the Registrar of Firms’ office
    • Such submission would be based on valid authorisation given by the concerned assessee or firm, in the same manner as is allowed for other recognised professionals such as Advocates and Chartered Accountants.

Nature of partnership compliances

ICSI’s representation underscores that registration and ongoing regulatory actions for partnership firms involve a wide range of transactions and legal events, such as:

  • Initial registration of partnership firms
  • Alteration in the constitution of firms
  • Admission of new partners
  • Retirement or exit of existing partners
  • Changes in business activities
  • Change of registered office or principal place of business
  • Dissolution and related legal formalities
  • Other statutory filings mandated under the Partnership Act, 1932

Each of these matters often necessitates detailed scrutiny of legal documents, verification of statutory requirements, and alignment with provisions of the Partnership Act, 1932.