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Companies Act, 2013


145. Auditor to sign audit reports, etc.

The person appointed as an auditor of the company shall sign the auditorís 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 auditorís report shall be read before the company in general meeting and shall be open to inspection by any member of the company.



Companies Act, 2013 Back




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