Shall be signed by chairperson of the company if he is authorised by board of the company... In the absence of that two directors one is CEO and other is CFO OR CS
As per the amendment bill CEO has to sign the accounts whether a director or not. the bill has been passed by both the houses of parliament. It is awaiting the assent of President. Further to ur question that he is not designated in ROC. Please note CEO is Kmp thus necessary forms to be filed with ROC.