files or statement preparation

in limited company, the preparation and presentation of Financial statement are on Management.
auditor will prepare Audit Report and IT return.

Preparation of Financial Statements and IT returns is the responsibility of management. In tax audit cases, tax auditor should VERIFY the books of accounts, financial statements , IT returns etc.... and issue tax audit reports.
1. Financial statements should include
a. Balance sheet
b. Statement of profit or loss
c. Statement of cash flows
please refer section 129 and schedule III of companies act 2013 with rules.

2. Annual returns (assume, not annual reports) prepared by management.

3. File to ROC, (refer section 137 with rules):
a. audited financial statements including notes to accounts, consolidated financial statements etc. .... Section. 129
b. Independent auditor's report
c. Board of directors report - Section 134
etc.....

Thank you for both....