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.
Section 145: Auditor to sign audit reports, etc.
The Companies Act, 2013Central Act · Act 18 of 2013
Where this provision sits
| Act | The Companies Act, 2013 |
|---|---|
| Section | 145 |
| Marginal note | Auditor to sign audit reports, etc. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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