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Reading of Auditor's Report and its Inspection

Section 145 of the Companies Act 2013 (Section 230 of the Companies Act, 1956) prescribes that:-

READING OF AUDITOR'S REPORT.
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.

There is no specific requirement as to who should read the audit report.

INSPECTION OF AUDITOR'S REPORT.
The auditor's report shall be open to inspection by any member of the company.
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