Whole time company secretary

Dear Vaibhav

As per Section 161 of the Act, if the Company is having a whole time company secretary, the Annual Return shoul also be signed by the secretary.

Dear swagtam,

Thanks for the information but  My Query is related to the Annual Report i.e. is it mandatory for whole time compnay secretary to sign balance sheet of the private company along with 2 directors.

The same goes for Annual Report also

Section 215 of Companies Act, 1956  mention about Authentication of Balance Sheet and Profit and Loss Account 

As per Section 215 (1) Save as provided by sub-section (2), every balance-sheet and every profit and loss  account of a company shall be signed on behalf of the Board of directors   by  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.

It does not say whether a Company is private or public according to this section  every balance sheet and profit and loss account is required to be signed :

1) By Manager or Secretary and 
2) Two Directors (one by MD if there is one)
 

If a Company is having both Manager and Secretary any one of them can sign the balance sheet and profit and loss account. If manager sign the B/s n P/l account it is not mandatory for  CS to sign it.

In case no Manager is appointed in a Company then it is Mandatory for Company Secretary to sign B/S and P/L Accounts.

Signing of Balance Sheet and Profit and Loss Account has nothing to do with whether a Company is public or Private. It is required to be signed by Company Secretary.

Thanks Smriti and swagatam for info.

Can u tell me the name of any private company where the same section are put to use ?