ROHIT SINGH
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What are the provisions with respect to signing of financial statements under the Companies Act, 2013
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CA Sandeep Bohra
answered
As per section 134(1), Financial Statement is required to be signed by:
- the chairperson of the company where he is authorized by the Board or by two directors out of which one shall be managing director;
- the Chief Executive Officer, if he is a director in the company,
- the Chief Financial Officer; and
- the company secretary of the company, wherever they are appointed,
**In the case of a One Person Company, the Financial Statement is required to be signed only by one director.**
Vignesh commented
over 3 years ago
In case md is not there and chairman not authorised then wtd can sin fs
