authentication of FS

hello,
In sec 134,what is that permutation and combination of that authentication of financial statements??
can any one please tell that in simple language on,who can sign the fin statement as per 134,please?
Replies (2)
financial statements shall be approved by the board of directors before they signed on behalf of the board by the chairperson of the company where he is authorized by the board or by two directors out of which one shall be managing director.. in case of opc only by one director..
ha ji,
what is the role of CEO,cfo ,cs in that sec ?

I dint understood about whether they r mandatory to sign if appointed,or is it an option to sign with that managing director???

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