How many directors are required to sign the audited financial statements and what is the related provision in the companies or any other act which mandates the aforesaid.
if the answer is all : then can the board delegate this power to a particular director
As per section 215(1)(ii) every balance sheet and profit & loss account must be signed by manager or secretary, if any and by not less then 2 director one of whom shall be MD if there is one. Director may be any director.