Companies Act 2014 section 1437

Signing of statutory financial statements in case of credit institution registered after 15 August 1879

Section 1437 sets out the special signing requirements for the statutory financial statements of credit institutions that were registered as companies after 15 August 1879.

• This section applies to credit institutions registered under the Companies Act 2014 or under any former companies legislation since 15 August 1879.
• The statutory financial statements of such credit institutions must always be signed by the company secretary.
• Where the company has more than three directors, at least three directors must sign the financial statements.
• Where the company has three or fewer directors, all of the directors must sign the financial statements.