Dear,
since it is a listed company, hence according to the LODR, a CFO is required to certify ( sign) that financial statement does not contaign false statement WHILE( During something was happening) placing the financial result before the baord. so if u comply the law with spirit then his presence was required.
Absence of director in the meeting does not disentitle him from signing the documents.
the text of the Regulation 33(2) is as follow.
REGULATION 33(2) while placing the financial results before the board of directors, the
chief executive officer and chief financial officer of the listed entity shall certify
that the financial results do not contain any false or misleading statement or
figures and do not omit any material fact which may make the statements or
figures contained therein misleading.