As per section 134(1), Financial Statement is required to be signed by:
- the chairperson of the company where he is authorised by the Board or by two directors out of which one shall be managing director;
- the Chief Executive Officer, if he is a director in the company,
- the Chief Financial Officer; and
- the company secretary of the company, wherever they are appointed,
In the case of a One Person Company, the Financial Statement is required to be signed only by one director.