Urgent query on merger

The Company had gone into merger in the year 2008 the problem was the company adopted the pre merger balance sheet in the AGM of 2008 as the merger had not taken place till the due date of AGM . Thereafter the auditor had filed the merged balance sheet with the I.T dept but the problem was in the Annual Report of 2009 the auditor recasted all the figures of 2008 with the merged figures.

Please ascertain if any default has been done by the company by such recasting and such contravention comes under which Act and whats the way out.

Regards
Divya