in a private limited company having 3 directors, out of them 2 are outside india. They are prepared their financial statements for the year 2010-11 , before signing their balance sheet, their Auditor want the approval of directors for financial statements. the directors abroad india are unable to come India due to some pre occupied programmes. Did they can approve the Financials statements through e-mail. What are the steps they have to take for approving the same