Sign of auditor at agm

Normally as per the Act

Directors signs Financai Statment & send to Auditors

Then Auditor sign Audit report & Financial Statment

Then Directors sign Audit Repor

Then Notice is signed & sent

Nomal time gap between date of above events & AGM date is 25 Days( Clear notice inclusive of dispatch & receipt day) ( Note short notice is also allowed u/s

Members can ask for more disclosure in Audit Report- In that case Auditor can Issue new report and even the AGM can be adjourned, but the date of adjourned AGM will be Date of AGM.

Hence in no case auditor can sign Audit report after AGM Date.

Relevent section to be referred in your case are 171, 53(2), 210, 166, AUDITING STANDARDS 700-799 Audit Conclusions and Reporting

good luck

Thanks 

No auditors must sign the Audit report on the same day of Board meeting in which results were approved. It cannot be in any case after AGM.