filing of unaudited financial accounts

[SPIROTECHHEATEXCHANGERS PVTLTD]

Dear Sir,

can we file unaudited annual financial statement into the roc if auditor is not signing the accounts.

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is not possible. It would attract penalty.

AI Summary

Filing unaudited financial statements: prohibited when auditor refuses to sign; noncompliance under corporate law may attract penalty. Submission of annual financial statements to the Registrar without the auditor's endorsement is not permissible; filing such unaudited or unsigned accounts would expose the company to regulatory sanction and penalty for non compliance with the auditor signature requirement and corporate filing obligations.