Companies Act Section 146 — Auditors to attend general meeting

CHAPTER X AUDIT AND AUDITORS

Commercial / Corporate

Summary

All notices of, and other communications relating to, any general meeting must be sent to the company’s auditor. The auditor is required to attend the general meeting, either in person or through an authorised representative who is also qualified to be an auditor, unless the company exempts the auditor from attending. At the meeting, the auditor has the right to be heard on any part of the business that concerns them in their role as auditor.

Official Text

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.