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What are the provisions with respect to signing of financial statements under the Companies Act, 2013?

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posted Jun 19 by Niharika Singh

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1 Answer

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Financial Statement is required to be signed by:
- the chairperson of the company where he is authorized by the Board
or by two directors out of which one shall be managing director;
- 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,
In the case of a One Person Company, the Financial Statement is required to
be signed only by one director.

answer Jun 20 by Ananya Saha
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