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How to prepare the Board's report of a OPC

One Person Company

Posted By: Amardeepduggal 8 year(s) ago

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Shivam Singhal

Section 134(1) states that the financial statement(s) of the OPC should be signed by one director on behalf of the OPC, before they are given to the Auditors for their Report thereon. The Board's report of the OPC need not contain the detailed disclosures as are enumerated in section 134(3) but should contain explanations or comments on every qualification, reservation or adverse remark made by the auditor in his audit report.

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