doubt urgent plz clarify and help

The f.statement are approved and signed by BOD on board meeting(BM) and on this day even auditor signs audit report, then these documents i.e auditor report,director report and f.statements are issued/sent to shareholders/outsiders/3rd parties along with notice of AGM atleast 21 days before AGM.

Am i right? So is the date of signing of f.statement by BOD and date of approval of f.statement by BOD same,do they both occur in board meeting,and even auditor signs his drafted audit report on this date?