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Agm and audited financial statements

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(Querist)
19 March 2016 As per Sec 129(2) of the Companies act 2013 At every annual general meeting of a company, the Board of Directors of the company shall lay before such meeting financial statements for the financial year.

As per sec 139,the appointment of auditor is made at annual general meeting.

How the appointment of auditor and laying of audited accounts before shareholders are possible in same AGM ?
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CA Prateek Garg

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CA Prateek Garg (Expert)
19 March 2016 A company is required to lay before each AGM audited accounts (Audited by auditor appointed in previous AGM). Further company shall also appoint auditors in an AGM for next period who shall audit the accounts to be laid in next AGM


Auditor appointed in AGM held in 2015 shall audit the accounts of FY 2015-16 which shall be laid in AGM to be held in 2016.
Auditor appointed in AGM held in 2016 shall audit the accounts of FY 2016-17 which shall be laid in AGM to be held in 2017
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