CA NEETHU JOY
(Executive KPMG)
(52 Points)
Replied 07 September 2009
I am pursuing my industrial training and i see that some of the figures in 2007-08 annual report is different to the figures given under py figures in 2008-09 annual report. when I enquired they said its a rectification of mistake. Is it possible to do this. if yes what are the procedures?
The section 215 is as follows:
(ii) in the case of any other company, by its manager or secretary, if any, and by not less than two directors of the company one of whom shall be a managing director, where there is one.
Now this section can be interpreted as follows:
When there is only one MD, then he should sign, but when there will be 2 the balance sheet should be signed by
2 director
1 manager/secretary.
but if you don't want to go into the deep of interpretation then you should follow this.
sign the balance sheet by
1 director
2 MD
1 secretary/manager.
Ankur Shah (Practicing Company Secretary)
“Guru Gautam” Bungalow, Inside Parshwa Tower,
Nr. Shyamal Cross Road, 132ft. Ring Road,
Satellite, Ahmedabad – 15
Contact: + 91-9427633901
E-mail: ankurjewel @ gmail.com
Blog: csankur.blogspot.com
CS Ankur Srivastava
(Company Secretary & Compliance Officer)
(17848 Points)
Replied 08 September 2009
Dear Ankur Shah,
Sorry to say, but i am not agree with the 1st part.
In case there is 1 or more than 1 MD the signing is required by atleast 1 MD, both of them may sign. But the necessity is the signing of 1 MD.
adil
(assistant)
(21 Points)
Replied 23 October 2012
can a CA signs the balance sheet of last 24 years at the same time?
if yes then is there any section in companies act regarding signing of balance sheet
Adil Ansari
(Senior Audit Executive)
(46 Points)
Replied 23 October 2012
Can a Chartered Accountant signs the balance sheet of a pvt ltd company of last 24 years as on today's date?
is there any consequences if he signs this type of balance sheet?
Adil Ansari
(Senior Audit Executive)
(46 Points)
Replied 23 October 2012
its urgent plzzzz reply fast
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