Statutory Auditor

As per Section 220 of Companies Act, 1956

Case 1

if AGM is held

- annual a/c etc must be filed within 30days of the dt of laying the annual a/c at the AGM...

- even if - (a) AGM is adjourned widout adopting the annual a/c or

                  (b) Annual a/c are not adopted in the AGM

Case2 

If AGM is not held

- The Annual a/c etc shall be filed within 30days of the last day on which AGM shud have been held.

SO IT IS MENDATORY FOR A COMPANY TO FILE ANNUAL ACCOUNTS ETC... irrespective of the fact that audit were not conducted...

Thanks 4 d info