Section 145 of the Companies Act, 2013: Auditor to  sign audit reports, etc

The Companies Act, 2013

Chapter-X Audit and Auditors

Section 145: Auditor to  sign audit reports, etc.

*145. 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.


*Effective from 01.04.2014.

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