Good evening All,
It is very well known that CS signs the financial statements of the Company where he/she is employed as one. This is clearly mentioned in the Act.
Is it necessary to obtain the Board approval as well for the same?
Thank you.
4 Replies
(Guest)
Signing of financial statements doesnt means auditing. Right to do Audit of financial statements is with CA only. CS signs in a capacity of secretary of that company. It his work.
Board approval is needed for financial statements. their sign shows that the statements have been reviewd and apporved by the board.
So obtain sign of 1 MD or chairman, 1 Director, and secretary. then they are called as approved and not before that.
CA Ruskin B
(Member)
(2602 Points)
Replied 19 May 2017
Secretary to a company is like human organ to the artificial entity.
Akanksha Gupta
(Company Secretary)
(70 Points)
Replied 24 May 2017
Thank you everyone for your views.
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