Date of signing of Financial report for FY 2020-21

As per act there must be 21 cleat days are required and as such board will authorise to sign bs and issue notice of agm in which adoption of FS are placed accordingly all material sent to shareholders has to be send 21 days clear. before agm

As per Companies Act 2013 , annual accounts are approved in annual general meeting.So if the date of AGM say is 30th Nov 2021 , signing of the annual accounts by the auditor must before holding of agm.

Aannual accounts are approved by the board and adopted in AGM

It's being approved in the board. But the actual work is carried out already otherwise the financial results cannot be declared in the agm. Any objection raised are considered and amicably solved.

Thanks for your valuable reply.

Financial Statements are first approved by board and then forwarded to auditor for their comments, then at next meeting board approve audited FS and board report and in between that time auditor sign the auditor report ,once it done audited FS and Board report + Reports and any annexures forwarded for shareholders approval by Ordinary Resolution by giving 21 clear days notice...