As per the requirement of the companies act, 2013 financial statement need to be signed by the company secretary of the company.
My question is, if due to unavoidable circumstances (i.e due to illness/travel abroad etc) if CS is not able to sign the balance sheet what are the remedial course of action available to CS.
25 June 2015
As per my opinion no options available. It is an obligation of the Company to get the BS signed by company CS whose form 32/DIR12 filed with ROC.
CAclubindia
