Board meeting to approve the accounts

I think they are now to be placed in AGM/ GM of members along with C & AG Comments.

After the Audit, the Audited results must be presented before the Board and Board have to approve them before submitting them to the AMG for taking on record.

After the audit, the comments of the Auditors must also be placed before the Board and proper noting of the same is to be done.

u mean, even though we have taken authorization in favour of Chairman to amend the accounts pursuant to C & Ag comments it has to go to Board again

Ofcourse, board approval is must for the accouts before submitting it to the members for taking on record.

Once the Board approves the Accounts they cannot be changed. If anything is changed, again u have to seek Board approval