CS did not sign half yearly financial statements

it wont amount to any non-compliance, by any means. Is it Audited or un-Audited ? It is only a 6 months b/s and hence there is no need to signed by all those charged woth governance. By the way, is the CS appointed u/s 383 A (u said it is a PVT CO)? What is the capital of the co?

Thanks for the reply Mr. Karthik.

Yes, the half yearly BS & PL are audited. Actually, I had a little doubt regarding Sec 215 of the Companies Act. Sec 215 uses the word 'every balance sheet and every profit and loss account'. Does the word 'every' covers half yearly financial statements also? Does it mean that CS should sign half yearly BS & Pl also? Yes CS was appointed u/s 383A. Paid up capital is little more than 5 crore.

According to my perception, there is no non-compliance as the half yearly balance sheet was prepared for a specific purtpose and it was not for filing with any regulatory body.

Other views solicited

Agreed with Sneha.

Sumit, just to add as the CS was appointed in second week of 12/2012 and the statements were signed by Directors on 31/12/2012, CS can sign also even though he was not employed in the company for that period ie till 09/12.

Regards,