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Signing of Audited Balance Sheet (Corporate Law)

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This query is : Resolved

Querist : Anonymous

( Querist )
16 December 2009

My Query is pertaining to signing of Audited Financial Statement of the Company by a CA and Director of a Company.

If suppose I am CA. What will be date when I will be signing the Audited Balance Sheet?
a) Balance Sheet presented to the Directors, Board of Directors meeting approving the Balance Sheet.
b) Balance Sheet presented to the Share Holders in the AGM.

What will the date in case of Director?

What is the difference between Balance Sheet Date, Audit date and date of signing the reports?
I need a kind answer.

Anjani Pratap Tiwari

( Expert )
16 December 2009

The date mentioned in the Audited Balance Sheet is the date when auditor sign the balance sheet. The Directors report is prepared also for the same date, because after approval of directors the B/S is signed by the Auditor.

Ca. Rajesh Dhama

( Expert )
16 December 2009

approval of balance sheet is mandatory before audit report so auditor can not sign audit report before that. balance sheet date is date for which balance sheet prepaired.



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