Can director use his DSC for approving the financial statements at Board meeting? Can resolution copies can be certified by a director using his DSC?
2 Replies
Rama chary Rachakonda
(Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294)
(5254 Points)
Replied 03 November 2020
“Clause 134.—This clause corresponds to sections 215, 216 and 217 of the Companies Act, 1956 and seeks to provide that the financial statement including consolidated financial statements should be approved by the Board of Directors before they are signed and submitted to auditors for their report. The auditor’s report is to be attached to every financial statement. A report by the Board of Directors containing details on the matters specified including Director’s responsibility statement shall be attached to every financial statement laid before company.
pritesh
(delhi)
(720 Points)
Replied 04 November 2020
Yes Director s can use dsc instead of physical signature only for this year.
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