As per provisions of companies act, 1956, accounts are required to be signed by 2 directors including one managing director if company has and also signed by CS. Now my querry is in case the MD is out of India when the board approves the accounts on 30th june 2008 and b/s is signed by only 2 directors (other than MD) and MD signs the same when he comes in India on 10th July 2008 in order to comply provisions of companies act, wt date shall be put on siging of b/s and audit report.
since in my view the accounts shall be dated 30th June 2008 and audit report can be dated 30th June 2008 or any date thereafter and where MD signs an asterik mark be put and footnote contains MD has signed on 10th July 2008 on this return to India as he was not in India on 30th June 2008.
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