Share capital nit deposited in the bank account Audit

Kindly refre to the abovementioned subject company was incorporated Dec 2023 with 30000 paid up capital as of now Capital has not been deposited in the bank and no certificate of commencement of business applied.
Is statutory audit applicable this year or not ?
No auditor has been appointed yet can we appoint auditor in 1st AGM?
Can we eligible to done AGM without Audit.