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

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 https://www.taxtmi.com/circulars?id=10810 Authentication of a company's balance sheet and profit and loss account by the secretary is performed on behalf of the board and does not by itself create personal liability; the secretary is liable only as an officer of the company. If the secretary is charged with maintaining accounts or assisting the auditor, the secretary may be held responsible for wrong statements in the accounts because of those duties. en-us Fri, 12 May 1972 00:00:00 +0530 Fri, 17 Jun 2011 11:51:00 +0530 TaxTMI RSS Generator 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 https://www.taxtmi.com/circulars?id=10810 Authentication of a company's balance sheet and profit and loss account by the secretary is performed on behalf of the board and does not by itself create personal liability; the secretary is liable only as an officer of the company. If the secretary is charged with maintaining accounts or assisting the auditor, the secretary may be held responsible for wrong statements in the accounts because of those duties. Circulars Companies Law Fri, 12 May 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10810