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    <title>Whether authentication of balance sheet and profit and loss account by secretary obligatory and whether secretary renders himself for errors in balance sheet only as officer</title>
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    <description>In the absence of a managing agent, secretaries and treasurers, or a manager, the secretary (if any) must join in authenticating the company&#039;s balance sheet and profit and loss account, attesting to the accuracy of figures and fulfilment of formal accounting requirements as required by section 215.</description>
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      <description>In the absence of a managing agent, secretaries and treasurers, or a manager, the secretary (if any) must join in authenticating the company&#039;s balance sheet and profit and loss account, attesting to the accuracy of figures and fulfilment of formal accounting requirements as required by section 215.</description>
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