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Section 134
Please clarify whether it is sufficient if only Chairman signs the documents under section 134 (1).
Replies (1)
section 134(1l financial statements
shall be approved by the Board of Directors before they are signed on behalf of the Board at
least by the chairperson of the company where he is authorised by the Board or by two
directors out of which one shall be managing director and the Chief Executive Officer, if he is
a director in the company, the Chief Financial Officer and the company secretary of the
company, wherever they are appointed, or in the case of a One Person Company, only by one
director, for submission to the auditor for his report thereon
shall be approved by the Board of Directors before they are signed on behalf of the Board at
least by the chairperson of the company where he is authorised by the Board or by two
directors out of which one shall be managing director and the Chief Executive Officer, if he is
a director in the company, the Chief Financial Officer and the company secretary of the
company, wherever they are appointed, or in the case of a One Person Company, only by one
director, for submission to the auditor for his report thereon
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