hello friends by profession i am CA & CS , Right now At a Post of company secretary in listing company, but i have no membership no of cs as some training is remaining , so my question are
1. can CS post in listing co vacant for some time ? any penalty
2. How The Audited Balance sheet is to be adopted i.e before 30 may you have to adopt the Audited balance sheet in Board meeting ,
one of my friend told me that 2 director and CA signature are sufficient for Adoption of BS before 30 may
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Adoption of audited balance sheet in case of listed co
Replies (2)
Related with the problem of CS membership. Please ask to PC agarwal. You can find him in CA Club India as he is very active member. I am quite sure he will give you some guideline.
Regards
Dipendra Prasad Poudel
As per Section 2(24) of CA 2013 read with Section 2(1)(c) of Company Secretaries Act 1980, only a member of ICSI can be appointed as CS. Till such time post will be vacant and penal provisions for non-compliance will be attracted. As regards signing of Balance Sheet, Section 134(1) requires CFO and CS also to sign wherever they are appointed. In case of vacancy in the post of CS, question of his signing does not arise.
Thanks
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