https://www.taxtmi.com/circulars?id=10920 The board of directors must consider and approve the company's annual accounts before those accounts are handed to the statutory auditors; in the absence of an express statutory delegation, this approval cannot be delegated to a committee or some directors, and any modified accounts must be approved by the board prior to submission for audit. en-us Wed, 27 Oct 1976 00:00:00 +0530 Fri, 17 Jun 2011 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10920 The board of directors must consider and approve the company's annual accounts before those accounts are handed to the statutory auditors; in the absence of an express statutory delegation, this approval cannot be delegated to a committee or some directors, and any modified accounts must be approved by the board prior to submission for audit. Circulars Companies Law Wed, 27 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10920