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Companies act 2013 section 134

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18 September 2014 plz provide clarification of section 134 of company act 2013 that financial report including financial statement shall be approved by bod BEFORE THEY SIGNED AND SUBMITTED TO AUDITOR FOR THEIR REPORT
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
18 September 2014 Company has to convene a board meeting in which the financial statements and CFS has to be presented ,discussed , approved by way of resolution and authorize director's to sign and forward to auditor's for audit and issue report thereon.

In the 1956 act also ,there was a corresponding section viz., 215 which was silent on the pre signing approval, though followed by all companies, which has been plugged in section 134 of the 2013 act to give more clarity in the procedure.
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