Signing of financial statements of a private limited company

Hi

I am doing an audit of a private limited comapany. It has 2 directors & 1 additional director.

Among the 2 directors -

1 is signing in the Financial Statements as a Head Finance

1 is signing as a director.

Now to complywith the Companies Act, 1 director more is required to sign Financial Statements.

So, can the additional director sign the Financial Statement ? 

Does he have the same rights & authority as that of a director?