{"id":36067,"date":"2025-03-11T11:44:18","date_gmt":"2025-03-11T06:14:18","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=36067"},"modified":"2026-01-31T10:51:56","modified_gmt":"2026-01-31T05:21:56","slug":"signing-of-financial-statements-as-per-companies-act-2013","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/signing-of-financial-statements-as-per-companies-act-2013\/","title":{"rendered":"Signing of Financial Statements as per Companies Act, 2013"},"content":{"rendered":"<p><a href=\"https:\/\/www.kanakkupillai.com\/learn\/prepare-annual-financial-statements\/\">Financial statements<\/a> are crucial for providing a snapshot of a company\u2019s financial performance and position. They are essential for stakeholders, shareholders, and investors to make decisions about the company. This article discusses the process of signing company financial statements under the Companies Act 2013. To maintain transparency and compliance, it is essential to understand the legal obligations concerning the signing of financial statements and the associated processes.<\/p>\n<h2>Overview of Financial Statement<\/h2>\n<p>In accordance with Section 2(40) of the Companies Act, 2013, Financial\u00a0statements\u00a0include\u00a0different\u00a0sections:<\/p>\n<ul>\n<li><strong>A Profit and Loss Account:<\/strong> This\u00a0section\u00a0shows\u00a0the\u00a0company\u2019s earnings,\u00a0the\u00a0costs and expenses\u00a0it has, and\u00a0whether\u00a0it\u00a0ends up with a\u00a0loss or profit\u00a0over\u00a0a\u00a0specific\u00a0period.\u00a0It helps understand how well the company is doing financially.<\/li>\n<li><strong>A\u00a0<\/strong><strong>balance sheet<\/strong> portrays the financial standing of a\u00a0company at a point in time through a synopsis of its assets, liabilities, and equity.<\/li>\n<li><strong>Statement of Changes in Equity: <\/strong>Overview of the company\u2019s equity changes over a particular period.<\/li>\n<li><strong>Cash Flow Statement:<\/strong> This statement offers insights into a company\u2019s cash outflows and inflows over a fixed time frame.<\/li>\n<li><span style=\"box-sizing: border-box; margin: 0px; padding: 0px;\"><strong>Annexure:<\/strong> Any extra information on schedules that form a key constituent of the financial statement.<\/span><\/li>\n<\/ul>\n<h2>Preparation of a Financial Statement<\/h2>\n<p>Financial statements must be formulated according to Schedule III of Section 129 of the Companies Act 2013. This schedule provides the essential formats and guidelines for presenting financial statements. Once prepared, the financial statement must be presented at the Annual General Meeting of the company, and shareholders are provided with key information.<\/p>\n<h2>Who Can Sign the Financial Statements?<\/h2>\n<p>As per Section 134 of the Companies Act 2013, the financial statements should be signed by the following:<\/p>\n<ul>\n<li>Chairperson of the Company: If endorsed by the board of directors.<\/li>\n<li>Chief Executive Officer, Chief Financial Officer, and Company Secretary: This depends on their appointment with the company.<\/li>\n<li>Two Directors: Minimum two directors, out of which one should be a Managing Director.<\/li>\n<\/ul>\n<p>It\u2019s vital to note that the chairperson can sign the financial statements solely if approved by the board, regardless of whether they presided over the meeting or not. The signed financial statements are then presented to the auditor, who prepares an auditor\u2019s report to be attached to them.<\/p>\n<h2>Number of Directors Needed to Sign Financial Statements<\/h2>\n<p>If the company has more than one director, the financial statements must be signed by a minimum of two directors, one of whom must be a Managing Director. Nevertheless, if a company has just one director, that sole director can sign the financial statements.<\/p>\n<h2>Company Secretary\u2019s Role in Signing Financial Statements<\/h2>\n<p>Where the company appoints a full-time Company Secretary, the financial statements must bear the signature of the full-time Company Secretary. Furthermore, if the company has appointed a Chief Financial Officer or Chief Executive Officer, they must also sign the financial statements. Suppose the company is deficient in both a chairperson and approval by the board. In that case, the financial statements should bear the signatures of two directors, one of whom should be the managing director, together with the CFO if they are also a director.<\/p>\n<h2>Signing of Financial Statements in the Case of a One Person Company (OPC)<\/h2>\n<p>In the case of <a href=\"https:\/\/www.kanakkupillai.com\/one-person-company-registration\">one-person companies (OPCs)<\/a>, the financial statements can be signed by the company\u2019s sole director.<\/p>\n<h2>Signing of Financial Statements Electronically<\/h2>\n<p>The Companies Act allows for the electronic signing of financial statements using the <a href=\"https:\/\/www.kanakkupillai.com\/digital-signature-certificate\">digital signatures<\/a> of the Chief Executive Officer (CEO), Company Secretary (CS), directors, and the company\u2019s Statutory Auditors. The digital signing provides efficiency and convenience in the signing process.<\/p>\n<h2>Date of Signature of Financial Statements<\/h2>\n<p>Signatory date of the financial statements such as the profit and loss account, balance sheet, cash flow statement, and different supporting documents, can either be prior to the date of signing the audit report or on the very date as the audit report.<\/p>\n<h2>Separate Signing Dates for Financial Statements<\/h2>\n<p>The auditors and directors are likely to sign the financial statements on separate dates and from separate locations. This implies that the date the directors sign the financial statements may vary from the date the auditors sign them. After both the auditors and the directors sign the financial statements, they are approved by the shareholders at the company\u2019s Annual General Meeting.<\/p>\n<h2>Acceptance and Circulation of Signed Financial Statements<\/h2>\n<p>As per the terms of Section 134(1) of the Companies Act 2013, the company\u2019s financial statements are required to bear the approval of the board of directors in a meeting and signed on behalf of the board. Following the signing, the financial statements, along with any consolidated financial statements, are required to be circulated together with a copy of the board\u2019s report and the auditor\u2019s report. The board\u2019s report should include different details, containing the company\u2019s website address, a declaration by independent directors, a director\u2019s responsibility statement, details of arrangements or contracts with associated parties, the number of board meetings, a statement of the company\u2019s affairs, details of guarantees, investments, or loans, details of fraud recorded by the auditor, besides others.<\/p>\n<p>Suppose the company fails to comply with the Act\u2019s provisions concerning the signing of financial statements. In that case, it will be penalized three lakh rupees; every officer who is in default will be fined fifty thousand rupees, and all of the company\u2019s officers and directors will be subject to imprisonment, fines, or both.<\/p>\n<h2>Final Thoughts<\/h2>\n<p>All companies are required to follow the rules outlined in the Companies Act 2013 when preparing and signing their financial statements. Doing this helps companies show they are credible and are following the law. If a company doesn\u2019t follow these rules, it may incur penalties or fines. Therefore, the. The importance of a business signing a financial statement is to win the trust and confidence of investors, shareholders, and stakeholders.<\/p>\n<p>Upon admission, signing the financial statement requires the presence of several signers, including chairpersons, CSs, directors, auditors, and CEOs. This process can be conducted electronically using digital signatures. Thereafter, after the signing, the financial statements should be accepted by the board and adopted at the Annual General Meeting. By following\u00a0<span style=\"box-sizing: border-box; margin: 0px; padding: 0px;\">established procedures, companies ensure transparency, accuracy, and\u00a0<a href=\"https:\/\/www.kanakkupillai.com\/annual-compliance-of-a-private-limited-company\" target=\"_blank\" rel=\"noopener\">compliance<\/a> in their financial reporting<\/span>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Financial statements are crucial for providing a snapshot of a company\u2019s financial performance and position. They are essential for stakeholders, shareholders, and&#8230;<\/p>\n","protected":false},"author":29,"featured_media":36068,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[6],"tags":[],"class_list":{"0":"post-36067","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-companies-act"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Signing of Financial Statements as per Companies Act, 2013<\/title>\n<meta name=\"description\" content=\"Signing of financial statements under Companies Act, 2013, ensures accuracy, compliance, and accountability for directors and key officers.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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