https://www.taxtmi.com/acts?id=30764 Amendment substitutes subsection (1) of section 134 to require Board approval of the financial statement, including consolidated statements, before signing by the authorised chairperson or by two directors (one being the managing director, if any) together with the CEO, CFO and company secretary where appointed; One Person Company may have a single director sign. Subsection (3) is amended to require the Board's report to give a web address for the annual return, reformulate annual evaluation wording, allow cross-reference to disclosures in the financial statements, permit brief policy features and web links instead of full reproduction, and add subsection (3A) authorising an abridged Board's report for OPCs and small companies. en-us Tue, 01 Aug 2017 18:02:53 +0530 Wed, 02 Aug 2017 11:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30764 Amendment substitutes subsection (1) of section 134 to require Board approval of the financial statement, including consolidated statements, before signing by the authorised chairperson or by two directors (one being the managing director, if any) together with the CEO, CFO and company secretary where appointed; One Person Company may have a single director sign. Subsection (3) is amended to require the Board's report to give a web address for the annual return, reformulate annual evaluation wording, allow cross-reference to disclosures in the financial statements, permit brief policy features and web links instead of full reproduction, and add subsection (3A) authorising an abridged Board's report for OPCs and small companies. Act-Rules Bills Tue, 01 Aug 2017 18:02:53 +0530 https://www.taxtmi.com/acts?id=30764