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Authentication of balance-sheet and profit and loss account

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Querist : Anonymous

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Querist : Anonymous (Querist)
20 September 2011 who signed the balance sheet and profit &loss account of the company in the board meeting if Managing Director is out of the state for one week (under section 215 of companies Act 1956)
who has the power or who is responsible for signed the accounts
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RG - A Helping Hand

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RG - A Helping Hand (Expert)
20 September 2011 As per section 215 balance sheet must be signed by its manager or secretary, if any, and by not less than two directors of the company one of whom shall be a managing director where there is one.

If MD is out of state then any 2 director authorised by board can sign the balance sheet.

RG
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