What are the provisions with respect to signing of financial statements under the Companies Act, 2013?

As per section 134(1) of the Companies Act, 2013, the financial statement, including consolidated financial statement, if any, shall be approved by the Board of Directors before they are signed 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. In the case of a One Person Company, the Financial Statement is required to be signed only by one Director.