Section 145 of Companies Act, 2013 – Auditors to sign audit reports, etc.

  • Updated Till : October 07, 2024

SECTION 145. AUDITOR TO SIGN AUDIT REPORTS, ETC.

[Effective from 1st April, 2014]

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 auditor’s report shall be read before the company in general meeting and shall be open to inspection by any member of the company.

4 responses to “Section 145 of Companies Act, 2013 – Auditors to sign audit reports, etc.”

  1. Bonita Crow says:

    Hi corporatelawreporter.com admin, Your posts are always well-written and easy to understand.

  2. Stunning quest there. What occurred after?
    Take care!

  3. Superb post but I was wondering if you could write a litte more on this subject?
    I’d be very grateful if you could elaborate a little bit more.

    Thank you!

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