Which document contains the Directors’ Responsibility Statement under section 134 of the Companies Act, 2013?
Question and options
Which document contains the Directors’ Responsibility Statement under section 134 of the Companies Act, 2013?
Annual financial statements
Certificate of incorporation
Independent auditor’s report
Board’s report
Answer and explanation
Section 134(3)(c) of the Companies Act, 2013 requires the Board’s report to include a Directors’ Responsibility Statement, whose contents are listed in section 134(5). The auditor’s report is a separate document made by the auditor under section 143, and the financial statements themselves carry no such statement by the directors.
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