An unlisted public company got their final a/cs signed by their Chairman and WTD-cum-CS but the statutory auditor was not present in that particular day. The auditor signed the same at a latter date alongwith the audit report. Now is it neccesary to put up the signed audit report to the audit committee before sending it to Board even after the finalisation of a/cs? Shall Board need to hold another meeting to consider audit report and get their Directors report signed? If the Chairman is not in the station in the second BM date what will happen? Is it okay if there are 3 different signing date (A/cs by directors, A/cs and AR by auditor and Directors report by Chairman).
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CAclubindia
