Consider the following statements about the financial statements as per Chapter IX of the Companies Act, 2013:
- The financial statements must be approved by the Board of Directors before they are signed.
- Consolidated financial statements are required only for companies with wholly-owned subsidiaries.
- The financial statements must be filed with the Registrar of Companies within 30 days of the AGM.
Which of the above statements are correct?
1
1 and 2 only
2
1 and 3 only
3
3 only
4
2 and 3 only
5
1, 2, and 3