The financial statement, including consolidated financial statements, if any, shall be approved by the Board of Directors before they are signed on behalf of the Board by the Chairman of the company. The Chairman is authorized 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. In the case of One Person Company (OPC), only by one director, for submission to the auditor for his report thereon.