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Section 134(1)

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(Querist)
12 April 2016 I am unable to understand the signing of financial statement ...
It is written that chairperson or two director and c.e.o. ..
But also written c.f.o. and c.s. ..
My question is that c.f. o and c.s. is apart from chairperson ... Or it is alternative of chairperson ...
Please guide total no. Of person Required for signing ..
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Mandar

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Mandar (Expert)
12 April 2016
As per Sec 134(1) of CA Act 2013 :-

-the chairperson of the company where he is authorized by the Board or by two directors out of which one shall be managing director;
- the Chief Executive Officer, if he is a director in the company,
- the Chief Financial Officer; and
- the company secretary of the company,
wherever they are appointed,

The CFO & CS is no apart or alternative , they have to sign if CEO is Director
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