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CS Professional · Compliance Management, Audit and Due Diligence · Signing and Certification

Kaveri Crafts Ltd, a small company, has no company secretary on its rolls and has two directors. Under the Section 92 proviso for small companies, who signs its annual return?

A director signs. For a small company the annual return is signed by the company secretary, or where none exists, by the director. Since Kaveri Crafts has no company secretary, the director signs and a practising company secretary is not required for signing.

  1. AA company secretary in practice
  2. BOne of the directors of the companyCorrect
  3. CA chartered accountant in practice
  4. DBoth directors jointly with a practising CS

Explanation

The proviso says that for a One Person Company or small company the annual return is signed by the company secretary, or where there is no company secretary, by the director. Kaveri has no company secretary, so a director signs. A practising CS is the fallback only under the general rule.

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