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    AOC 1 has to be Signed

    Posted By : KAMAL / Published on : 11-May-2022 12:39 PM / View : 3554 / Comment : 4

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    Hello,

    What is the manner in which AOC 1 has to be signed? Is the
    auditor required to sign AOC 1?
    Read more on : signed

    • Hello

      This Form is to be certified in the same manner in which the Balance Sheet is to be certified. Section 134 (1) of the Companies Act, 2013 states that the financial statements are to be igned on behalf of the Board by the chairperson of the company where he is authorised by the Board or by two directors out of which one shall be managing director, if any, and the Chief Executive Officer, the Chief Financial Officer and the company secretary of the company, wherever they are appointed.

      The Auditor is not required to sign AOC-1

      26-05-2022 / 04:57:37 AM
      Reply
    • As per Rule 5 of Companies (Accounts) Rules, 2014 Form of Statement containing salient features of financial statements of subsidiaries.The statement containing the salient feature of the financial statement of a company’s subsidiary or subsidiaries, associate company or companies and joint venture or ventures under the first proviso to sub-section (3) of section 129 shall be in Form AOC-1.

      AOC-1 is divided in two parts. Part A relates to information relating to Subsidiaries. Part B relates to information relating to Associates and Joint Ventures.

      This Form is to be certified in the same manner in which the Balance Sheet is to be certified but not the Auditors required to sign the same.

      02-06-2022 / 07:17:11 AM
      Reply
    • More, AOC 1 should be signed in the same manner as the certification of the balance sheet. The certification of financial statements is outlined in Section 134(1), which specifies that the financial statements are to be signed by the Chairperson of the Company if authorized by the Board, or by two Directors, one of whom must be the Managing Director or the CEO (if a Director), along with the CFO and the CS of the Company. Therefore, the auditor is not required to sign Form AOC 1.

      07-06-2024 / 11:23:56 AM
      Reply
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      20-08-2024 / 09:01:14 AM
      Reply
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