07 September 2011
Can balance sheet, P&L can be signed by one director and one director cum company secretary or there should be two directors + one company secretary.
07 September 2011
Please refer to Sec.215 of the Companies Act requiring for signing of the BS&PL by the CS+2Directors (one of them to be MD, if there so)in case other than a banking company. However, under sub-section 2 the provisions are also made for signing of the BS and P&L account of the company (other than a banking company) by the Secretary+1Director in case other director is not in INDIA alongwith a reasoning statement attached thereto duly signed by him.
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