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Under section 134(6) of the Companies Act, 2013, who may sign a company's Board's report and its annexures if the Board has authorised that person?

Question and options

Under section 134(6) of the Companies Act, 2013, who may sign a company's Board's report and its annexures if the Board has authorised that person?

  1. The chairperson of the company

  2. The company secretary

  3. An independent director

  4. The chief financial officer

Answer and explanation

Correct answer: A - The chairperson of the company

Section 134(6) of the Companies Act, 2013 provides that the Board's report and its annexures are signed by the chairperson if authorised by the Board; otherwise at least two directors, one of them a managing director, sign it, or the sole director where there is only one. The company secretary and chief financial officer sign the financial statements under section 134(1), not the Board's report.

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