https://www.taxtmi.com/acts?id=17430 Section 134 requires Board approval of financial statements before signing and attachment of the auditors' report; a Board's report must accompany statements to the general meeting and include the Directors' Responsibility Statement, explanations for audit qualifications, particulars of loans and related-party transactions, risk management and CSR policy disclosures, and, where applicable, board evaluation details. The section permits abridged reports for One Person or small companies, allows reliance on disclosures in financial statements or company websites, prescribes signing and circulation requirements, and prescribes penalties for non-compliance. en-us Sat, 02 Mar 2013 12:23:35 +0530 Wed, 24 Dec 2025 17:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17430 Section 134 requires Board approval of financial statements before signing and attachment of the auditors' report; a Board's report must accompany statements to the general meeting and include the Directors' Responsibility Statement, explanations for audit qualifications, particulars of loans and related-party transactions, risk management and CSR policy disclosures, and, where applicable, board evaluation details. The section permits abridged reports for One Person or small companies, allows reliance on disclosures in financial statements or company websites, prescribes signing and circulation requirements, and prescribes penalties for non-compliance. Act-Rules Companies Law Sat, 02 Mar 2013 12:23:35 +0530 https://www.taxtmi.com/acts?id=17430