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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 companymentioned 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.