As the annual parish meeting is not a council meeting it is neither appropriate to "approve" the minutes at a council meeting, nor is it a subject matter that either the internal or external auditor will have an interest in. In reality, the APM is a bit a nonsense in that there are no sanctions against a council for not convening one. However, I do think it is a valid action to note the minutes of the meeting at a parish council meeting as they do represent the views of the public and whilst a resolution of such a public meeting is not binding upon the parish council, its an unwise course of action in my opinion to ignore such matters. By noting the matters raised at the meeting, the council brings those matters into the council business for discussion and, if appropriate, action.