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<p>_ are responsible for the maintenance of adequate accounting records and the preparation and publication of the annual financial statements and related information.</p> <p> </p> <p>a. Shareholders</p> <p>b. Management</p> <p>c. The Directors</p> <p>d. CEO and Chairman</p>
The Answer C
C. The directors
The directors of the company are responsible for the maintenance of adequate accounting records and the preparation and integrity of the annual financial statements and related information. The annual financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) and its interpretations adopted by the International Accounting Standards Board (IASB).
C. The Directors
CEO and chairman have to assume the overall responsibility of adequate standards
b. Management
Management of the company is responsible for preparation and maintenance of Books of Account, maintain proper and adequate internal control e.t.c