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Companies Act, 2013

Section - 134 - Financial statement, Board's report, etc.

Financial statement, Board's report, etc.

134.[(1) The financial statement, including consolidated financial statement, if any, shall be approved by the Board of Directors before they are signed on behalf of the Board by the chairperson of the company where he is authorised by the Board or by two directors out of which one shall be managing director, if any, and the Chief Executive Officer, the Chief Financial Officer and the company secretary of the company, wherever they are appointed, or in the case of One Person Company, only by one director, for submission to the auditor for his report thereon.]

(2) The auditors' report shall be attached to every financial statement.

(3) There shall be attached to statements laid before a company in general meeting, a report by its Board of Directors, which shall include-

[(a)-the web address, if any, where annual return referred to in sub-section (3) of section 92 has been placed;]
(b)-number of meetings of the Board;
(c)-Directors' Responsibility Statement;< .... To read the full section download the app from Google Play store

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