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authentication of financial statements
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
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
thanks
Anytime
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.
agree with Radhey Radhey
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