A. Maintaining account
B. Maintaining internal controls
C. Providing information to auditors
D. Reporting to the shareholders on the accuracy of the accounts
Brief Facts:
Directors are the stakeholders as well as at the same time owners of the company along with the shareholders. They are responsible to watch the affairs of the business on behalf of large numbers of shareholders. In respect of sharing the accuracy of accounts with the shareholders, it is the responsibility of the accountant and auditor of the company to share such information with the shareholders.
