https://www.taxtmi.com/article/detailed?id=5359 Section 134 mandates Board approval and specified signatures for financial statements before submission to auditors, requires attachment of the auditor's report and the Board's report to every financial statement, and prescribes the Board's report contents including the Directors' Responsibility Statement covering accounting standards, accounting policies, record maintenance, going concern, internal financial controls and compliance systems. The Board's report and annexures must be signed by authorised directors, and the section imposes penal consequences on companies and officers in default. en-us Fri, 22 Nov 2013 11:22:15 +0530 Fri, 22 Nov 2013 11:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5359 Section 134 mandates Board approval and specified signatures for financial statements before submission to auditors, requires attachment of the auditor's report and the Board's report to every financial statement, and prescribes the Board's report contents including the Directors' Responsibility Statement covering accounting standards, accounting policies, record maintenance, going concern, internal financial controls and compliance systems. The Board's report and annexures must be signed by authorised directors, and the section imposes penal consequences on companies and officers in default. Articles Corporate Laws / IBC / SEBI Fri, 22 Nov 2013 11:22:15 +0530 https://www.taxtmi.com/article/detailed?id=5359