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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Company Secretary's Liability in Authenticating Financials: Clarification u/s 215 and Liability as 'Officer' u/s 628.</h1> The circular addresses the liability of a company secretary when authenticating the balance sheet and profit and loss account under section 215. It clarifies that the secretary's authentication is on behalf of the board of directors, not in a personal capacity. Thus, liability for errors in the balance sheet arises only as an 'officer' under section 628, not due to authentication per se. However, if the secretary is responsible for maintaining accounts and assisting during audits, they may face consequences for any inaccuracies in the financial statements.
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