Skip to content

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

Meridian Components Ltd, an unlisted public company that is not a small company, has a whole-time company secretary, Ms Anjali Rao, and two directors. Who must sign its annual return under the general rule in the Companies Act, 2013?

The annual return of such a company is signed by a director and the company secretary. A company secretary in practice signs in place of the company secretary only when the company has none. The auditor has no role in signing it under section 92.

  1. AA director and the company secretaryCorrect
  2. BOnly the statutory auditor and a director
  3. COnly a company secretary in practice
  4. DTwo directors, without the company secretary

Explanation

Under section 92(1) the annual return is signed by a director and the company secretary. A company secretary in practice signs only where the company has no company secretary. The statutory auditor has no signing role for the annual return.

Did you get it right without looking?

One question tells you little. A timed set on Signing and Certification shows your real accuracy, how long you take and where you lose marks.

Practise Signing and CertificationFree diagnostic mock

More Signing and Certification questions