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easyMCQCUET Accountancy 2025 14 May Shift 22026Accountancy
1 mark

Which of the following statements does NOT accurately describe a characteristic feature of a Company?

  1. A
    A company is formed according to the provisions of Law enforced from time to time.
  2. B
    A company has a separate legal entity which is distinct and separate from its members.
  3. C
    The liability of the members of the company is limited to the extent of unpaid amount of the shares held by them.
  4. D
    The company being an artificial person, can sign its name by itself.

Solution & Step-by-step Explanation

A company is an artificial legal person created by law. Because it does not have physical hands, it cannot sign its name by itself. Instead, it acts through a legal substitute known as its Common Seal or via authorized administrative officers. Therefore, Option D is factually incorrect.

Practice this question

Try it yourself before checking the explanation above.

Which of the following statements does NOT accurately describe a characteristic feature of a Company?
A
A company is formed according to the provisions of Law enforced from time to time.
B
A company has a separate legal entity which is distinct and separate from its members.
C
The liability of the members of the company is limited to the extent of unpaid amount of the shares held by them.
D
The company being an artificial person, can sign its name by itself.

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