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

Veda Textiles Ltd, an unlisted company with a full-time company secretary, is preparing its annual return under Section 92. Who must sign it, as the general rule for a company that is neither a One Person Company nor a small company?

The annual return is signed by a director and the company secretary. A company secretary in practice signs in place of the company secretary only where the company has none. Veda Textiles has a company secretary, so a director and that company secretary sign.

  1. AA director and the company secretaryCorrect
  2. BTwo directors only
  3. CThe managing director and the statutory auditor
  4. DThe company secretary in practice alone

Explanation

Section 92(1) says the annual return is signed by a director and the company secretary, or by a company secretary in practice where there is no company secretary. Veda has a company secretary, so a director and that company secretary sign. The auditor has no signing role under this section.

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