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    <title>Auditors conducting audit of its accounts till annual accounts are approved by board of directors</title>
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    <description>Auditors are required to report on the company&#039;s accounts as well as the balance sheet and profit and loss account, and the statutes do not prohibit auditors from completing the audit of final accounts before the board approves the balance sheet and profit and loss account; completing the audit prior to board approval does not constitute a statutory contravention and avoids delay in placing annual accounts before the general meeting.</description>
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