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What are the provisions with respect to signing of financial statements under the Companies Act, 2013

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 ROHIT SINGH asked over 2 years ago

What are the provisions with respect to signing of financial statements under the Companies Act, 2013

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 CA Sandeep Bohra answered over 2 years ago

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.**

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Vignesh commented 8 months ago

In case md is not there and chairman not authorised then wtd can sin fs

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