Corporate Governance under Companies Act

A unlisted public Company has its accounts for the year 2018-19  not finalised. However it is liable for the provisions of the Corporate governance such as independent director, women director,, audit committee etc, for the FY 2019-20 but has not complied on the ground that the accounts are not finalised. Whether its contention is right or the provisions of Corporate Governance should have been applied on the basis of provisional accounts figure. pls quote with relevant provisions, if any