The Committee also noted the arbitral meeting minutes recording that the books of account were unavailable. The Committee observed that the Respondent prepared the Certificate primarily on the basis of the bank passbook and financial statements, without verifying the Cash Book. Hence, it was alleged that the Respondent had issued false, incorrect and fabricated Certificate containing Ex-facie mistakes in the Certificate. 3.3 The extant allegation has arisen on account of absence of books of accounts of the period to which the alleged Certificate pertained to. d) The reference to books of account in the opinion paragraph was inadvertent and stemmed from the commonly used language in such Certificates.