The Companies Act
146Auditors to attend general meeting
All notices of, and other communications relating to, any general meeting shall be forwarded to the auditor of the company, and the auditor shall, unless otherwise exempted by the company, attend either by himself or through his authorised representative, who shall also be qualified to be an auditor, any general meeting and shall have right to be heard at such meeting on any part of the business which concerns him as the auditor
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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