Is it mandatory to name the directors who would sign the financials on behalf of the company in the place where they would sign like the B/S, statement of P/L? If Yes, is there any act or law or rule that specifies such naming??
08 August 2013
As such it is not mandatory to name the directors who will sign the financial statements. Only requirement of Section 215 must be fulfilled. Normally the Board authorise the directors to sign the financial statements.
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