As per section 134(1), the financial statements of a company that has a managing director, CFO and company secretary (and no Board-authorised chairperson) must be approved by the Board and signed by:

Correct answer: D) Two directors, one of whom is the managing director, and the CFO and the company secretary

Explanation

Section 134(1) requires the financial statements to be approved by the Board before they are signed. They are signed at least by the chairperson, where authorised by the Board, or by two directors of whom one is the managing director, if any. The CEO, CFO and company secretary also sign, wherever appointed. For an OPC, one director signs. The auditor signs his own report, not the statements.