Section 134

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