Signing of bsheet by absent wtdcumcfo

NOPE, if a director is absent in meeting where FS of the were accepted, then the director cannot Sign those FS, am sure of it but not sure about the specific section, please lookup for the proper rules and sections.

Yes, the  CFO can very well sign the Balance Sheet even if he was absent in the meeting.  In fact as per Sec.134 it is mandatory for the CFO to  sign the  Balanace Sheet, if the company had a CFO on the date of  the Board meeting in which financials were approved.

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.