{"id":18222,"date":"2021-10-09T15:11:28","date_gmt":"2021-10-09T09:41:28","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=18222"},"modified":"2024-06-03T11:41:56","modified_gmt":"2024-06-03T06:11:56","slug":"signing-of-financial-statements-of-companies-under-companies-act-2013","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/signing-of-financial-statements-of-companies-under-companies-act-2013\/","title":{"rendered":"Signing of Financial Statements of Companies under Companies Act, 2013"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-18228 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/Signing-of-Financial-Statements-of-Companies-under-Companies-Act-2013.png\" alt=\"Signing of Financial Statements of Companies under Companies Act, 2013\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/Signing-of-Financial-Statements-of-Companies-under-Companies-Act-2013.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/Signing-of-Financial-Statements-of-Companies-under-Companies-Act-2013-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/Signing-of-Financial-Statements-of-Companies-under-Companies-Act-2013-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/Signing-of-Financial-Statements-of-Companies-under-Companies-Act-2013-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/Signing-of-Financial-Statements-of-Companies-under-Companies-Act-2013-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/10\/Signing-of-Financial-Statements-of-Companies-under-Companies-Act-2013-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Financial Statement is the important document of the company which is required to be prepare in every financial year and audited by the auditors of the company. The Financial Statement provides an overview of the company\u2019s assets, Liabilities and shareholders\u2019 equity. The Financial Statement is required to prepare so that the shareholders can get the information about the financial position and operation of the company. This information can be used by the shareholders to know about the company\u2019s performance and can make<br \/>\ndecisions whether to invest in that company or not.\u00a0<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of Contents:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"#financial\"><span style=\"font-weight: 400;\">What is Financial Statement?<\/span><\/a><\/li>\n<li><a href=\"#prepare\"><span style=\"font-weight: 400;\">How to Prepare Financial Statement?<\/span><\/a><\/li>\n<li><a href=\"#sign\"><span style=\"font-weight: 400;\">Who can sign the financial statements as per the Companies Act 2013?<\/span><\/a><\/li>\n<li><a href=\"#directors\"><span style=\"font-weight: 400;\">How many directors must sign financial statements?<\/span><\/a><\/li>\n<li><a href=\"#company\"><span style=\"font-weight: 400;\">Is it mandatory to sign financial statement from the company secretary?<\/span><\/a><\/li>\n<li><a href=\"#opc\"><span style=\"font-weight: 400;\">Signing Of\u00a0 Financial Statement of One Person Company \u2018OPC\u2019<\/span><\/a><\/li>\n<li><a href=\"#electronically\"><span style=\"font-weight: 400;\">Whether financial statements can sign electronically?<\/span><\/a><\/li>\n<li><a href=\"#date\"><span style=\"font-weight: 400;\">Date of Signing of Financial Statement?<\/span><\/a><\/li>\n<li><a href=\"#different\"><span style=\"font-weight: 400;\">Can financial statements have different signing dates?<\/span><\/a><\/li>\n<li><a href=\"#approval\"><span style=\"font-weight: 400;\">Approval of Financial Statement?<\/span><\/a><\/li>\n<li id=\"financial\"><a href=\"#adoption\"><span style=\"font-weight: 400;\">Adoption and Circulation of Signed Financial Statement?<\/span><\/a><\/li>\n<li><a href=\"#conclusion\"><span style=\"font-weight: 400;\">Conclusion\u00a0<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>What is Financial Statement?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Section 2 (40)\u00a0of the <a href=\"https:\/\/www.cagmc.com\/statutory-registers-as-per-companies-act-2013\/\">companies Act 2013<\/a> states that the financial statement includes the following items:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Balance sheet;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit and loss account, or in the case of a nonprofit organization, an income and expenditure account for the financial year<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow statement<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Statement of changes in equity, if any; and<\/span><\/li>\n<li id=\"prepare\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Annexure forming part of the Financial Statement<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>How to Prepare Financial Statement?<\/b><\/h2>\n<p id=\"sign\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The financial statement of the company shall be prepared in accordance with Schedule III of section 129 of the Companies Act, 2013 and such Financial Statement laid before the shareholders at the Annual general meeting of the company.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Who can sign the financial statements as per the Companies Act 2013?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As per the provisions of Section 134 of Companies Act, 2013 Financial Statement will be signed by the following:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chairperson of the Company (if he is authorized by the board of directors)\u00a0OR<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Two Directors (out of which one shall be Managing Director)\u00a0AND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chief Executive Officer\/ Company Secretary\/ Chief Financial Officer of the Company (on the basis of their appointment in the Company)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Note: Chairperson of the company can sign the financial statements after authorized by the Board of directors no matter whether he chaired the meeting or not.\u00a0<\/span><\/p>\n<p id=\"directors\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The signed financial statement submitted to the auditor then the auditor shall prepare a Auditors\u2019 report and the same shall be attached to the financial statement.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>How many directors must sign financial statements?<\/b><\/h2>\n<p id=\"company\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Financial Statement of the company is required to sign by\u00a0<\/span><b>two directors<\/b><span style=\"font-weight: 400;\">\u00a0out of which one shall be Managing Director or by one director if the company has only 1 director.<\/span><\/p>\n<h2><b>Is it mandatory to sign financial statement from the company secretary?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As per Section 134(1),\u00a0the company in which the Whole-time Company Secretary is appointed, then it is mandatory that the Financial Statement is signed from the Whole-time Company Secretary. Further if the company appointed Chief Executive Officer or Chief Financial Officer then the financial statement shall also be signed from them.<\/span><\/p>\n<p id=\"opc\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Where the company does not have a CFO and CS then only chairman can sign the financial statement. Where the company does not have a chairperson or not authorised by the board, signing of financial statements by two directors one of which shall be managing director and the CFO, if he is a director.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Signing of\u00a0 Financial Statement of One Person Company \u2018OPC\u2019<\/b><\/h2>\n<p id=\"electronically\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Financial statement of <a href=\"https:\/\/www.cagmc.com\/one-person-company\/\">One Person Company<\/a> can be signed by only one director.<\/span><\/p>\n<h2 id=\"date\" style=\"text-align: justify;\"><b>Whether financial statements can sign electronically?<\/b><\/h2>\n<p id=\"different\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Financial Statement of the Companies can also be signed electronically with the Digital Signature of the Directors, Chief Executive Officer\/ Company Secretary\/ Chief Financial Officer and the Statutory Auditors of the Company.<\/span><\/p>\n<h2 id=\"approval\" style=\"text-align: justify;\"><b>Date of Signing Of Financial Statement\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The date of signing of Financial Statement including Balance sheet, Profit &amp; Loss, Cash Flow Statement and other supporting Documents shall be the date which can either before the date of signing of Audit report or the date of signing of audit report.<\/span><\/p>\n<h2><b>Can financial statements have different signing dates?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The financial statements of the company after signed by the Directors send to the Auditors for signing. The Auditors and directors can sign the financial statement from different places and on different dates i.e. the date of signing the Financial statement by the auditors can be different from the date of signing by the directors. When the Financial statement of the Company is signed by both the Directors and the Auditor, then it was<\/span> <span id=\"approval\" style=\"font-weight: 400;\">adopted<\/span> <span style=\"font-weight: 400;\">by the shareholders in the <a href=\"https:\/\/www.cagmc.com\/extraordinary-general-meeting-under-companies-act-2013\/\">Annual General Meeting<\/a> of the Company.\u00a0<\/span><\/p>\n<h2 id=\"adoption\"><b>Approval of Financial Statement<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of Section 134(1) Financial Statement of the Company shall be approved by the board of Directors in its meeting and signed on behalf of the board.<\/span><\/p>\n<h2><b>Adoption and Circulation of Signed Financial Statement<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The company is required to adopt the Financial Statement in the Annual General meeting. The Annual General Meeting of the company can be held within 6 months from the end of the financial year i.e. 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">\u00a0September.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After signing the financial statement, including consolidated financial statement, if any, shall be circulated along with a copy each of\u2014<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">any notes or annexure<\/span><\/li>\n<li>the auditor\u2019s report; and<\/li>\n<li>the Board\u2019s report<\/li>\n<\/ul>\n<p><b>Content of Board\u2019s Report<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address of Website of the company.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Director\u2019s Responsibility statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Number of Board Meetings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declaration by Independent Directors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Statement of the Company\u2019s affairs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Details of Contracts or arrangements with Related party ( Form No. AOC-2 )<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Details of loans, guarantees, or Investments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any adverse remarks received from the Secretarial Auditor in his Report (MR-3) or by Internal auditor and comment on that\u00a0 remarks by the Board of directors of the\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount carrying reserves or paid by Dividend.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.cagmc.com\/csr-spending-on-covid-activities\/\">CSR Policy<\/a> and initiatives\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Policy on Director\u2019s Appointment and Remuneration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conservation of energy, technology absorption and foreign exchange.<\/span><\/li>\n<li id=\"conclusion\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Details of fraud Reported by auditor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Statement of Annual Evaluation\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In accordance with the <a href=\"https:\/\/indiankanoon.org\/doc\/10736\/\" target=\"_blank\" rel=\"noopener\">Section 134<\/a> of the Companies Act, 2013 Financial Statement of the company must be sign in accordance with the rules and the provisions of the Act. It is mandatory for every company to follow the provisions of the Act. If the company fails to comply with the provisions of signing of financial statements as mentioned in the Act then the company shall be liable to a penalty of three lakh rupees and every officer of the company who is in default shall be liable to a penalty of fifty thousand rupees and all the concerned directors \/ officers of the company become liable to fine \/ imprisonment \/ both.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Financial Statement is the important document of the company which is required to be prepare in every financial year [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":18228,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[70],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Signing of Financial Statements of Companies under Companies Act, 2013<\/title>\n<meta name=\"description\" content=\"Guide about Signing of Financial Statements of Companies under Companies Act, 2013, What is Financial Statement, Approval of Financial Statement.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/signing-of-financial-statements-of-companies-under-companies-act-2013\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Signing of Financial Statements of Companies under Companies Act, 2013\" \/>\n<meta property=\"og:description\" content=\"Guide about Signing of Financial Statements of Companies under Companies Act, 2013, What is Financial Statement, Approval of Financial Statement.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/signing-of-financial-statements-of-companies-under-companies-act-2013\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; 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