Section 145 of the Companies Act, 2013
Section 145 of the Companies Act, 2013 deals with the auditor’s right to sign audit reports and attend general meetings.
📜 Section 145 – Auditor to Sign Audit Reports, etc.
🔹 Key Provisions:
Signing of Audit Reports:
The auditor of a company must sign the auditor’s report or any other document required to be signed by them in accordance with the provisions of the Companies Act, 2013.
The signing must be done in the manner prescribed under the Act and as per the rules framed thereunder.
Rights to Attend General Meeting:
The auditor shall attend:
Every general meeting, either in person or through an authorized representative, who must be qualified to be an auditor.
Especially if any matter related to the auditor or their duties is to be discussed.
The auditor has the right to be heard on such matters that relate to them as the auditor of the company.
✅ Purpose of Section 145:
To ensure transparency and accountability.
To give auditors a platform to clarify or defend their audit findings if questioned in a general meeting.
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