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authentication of financial statements

300 views 5 replies

Bhairon prasad

5 Points Joined November 2018

please explain who shall sign financial statements u/s 134

Replies (5)

FS are signed on behalf of the Board at least by the following :
1. chairperson of the company where he is authorized by board
2. two directors out of which one shall be MD
3. CEO if he is a director in the company
4. CFO wherever he is appointed
5. CS of the company wherever he is appointed

Bhairon prasad

5 Points Joined November 2018

thanks

Radhey Shyam Jha

Student

1623 Points Joined January 2019

Anytime

dsuresh

senior officer

33 Points Joined December 2012

It means all the five has to sign if authorized by the board. If chairman is not authorized then atleast four of the above and if ceo is not a director then by two directors, CFO and CS.