Cs to sign financial statements

306 views 4 replies

Good evening All,

It is very well known that CS signs the financial statements of the Company where he/she is employed as one. This is clearly mentioned in the Act.

Is it necessary to obtain the Board approval as well for the same?

Thank you.

Replies (4)

Signing of financial statements doesnt means auditing. Right to do Audit of financial statements is with CA only. CS signs in a capacity of secretary of that company. It his work. 

Board approval is needed for financial statements. their sign shows that the statements have been reviewd and apporved by the board.

 

So obtain sign of 1 MD or chairman, 1 Director, and secretary. then they are called as approved and not before that. 

Secretary to a company is like human organ to the artificial entity.

Yes Board Approval must contain it

Thank you everyone for your views.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details
Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details