Signing of Accounts

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).

Please post your comments.

your case is a lot jumbling

i have read that annual accounts are approved in general meeting(reffer to section 210) and the notice of the meeting contains proposals to be discussed in the meeting out of that 1st agenda of the meeting is to read the audit report before reading the audit report how can you sign a balance sheet as it is the 1st agenda to read the audit report......

and after approval of the balance sheet it is to be submited to the registrar for filling withen 30 days (reffer to section 220)

if you dont approve the accounts in general meeting you are in defalt (reffer to section 210)