LawgistThe Companies Act
145Auditor to sign audit reports, etc
The person appointed as an auditor of the company shall sign the auditor's report or sign or certify any other document of the company in accordance with the provisions of sub-section (2) of section 141, and the qualifications, observations or comments on financial transactions or matters, which have any adverse effect on the functioning of the company mentioned in the auditors report shall be read before the company in general meeting and shall be open to inspection by any member of the company.
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AUDIT AND AUDITORS
- 139 Appointment of auditor
- 140 Removal, resignation of auditor and giving of special notice
- 141 Eligibility, qualifications and disqualifications of auditors
- 142 Remuneration of auditors
- 143 Powers and duties of auditors and auditing standards
- 144 Auditor not to render certain services
- 145 Auditor to sign audit reports, etc
- 146 Auditors to attend general meeting
- 147 Punishment for contravention
- 148 Central Government to specify audit of items of cost in respect of certain companies
