AAAapproval of financial statements

You will more likely get a prompt response to a Q posted to the ask the tutor forum rather than this student forum. Who approves annual financial statements is a matter of company law - if the board of directors (usual) the board's approval will be minuted in board minutes and the financial statements will be signed and dated on behalf of the board - e.g. by one director (if there is only one) or by two directors. A nominee director has no separate recognition in the UK, for example, so if a company has only one director (by whatever "label"), that is who will approve the financial statements.