Is there a lacuna in AOC4

Can any valued member please help in the above matter.

I think you have to audit the financials... Plain reading of 137 says unadopted financial statements at AGM ,now it's clear that at AGM you can't put financials without Auditors Report or even in case when AGM is not held ,It's peculiar situation and there is a diverse view on it...Help on AOC4 and ICSI Guideance Note on AOC 4 also clear on it ...So it's my personal view that without auditor report you can't file AOC 4..