Section 146 of the Companies Act 2013 talks about right of Auditor to attend General Meeting of a Company.
Does an auditor have to attend an AGM?
Unless otherwise exempted by the company, the auditor shall attend the general meeting either by himself or through his authorised representative, who shall also be qualified to be an auditor.
Earlier under the Companies Act 1956 (Section 231), it was not mandatory on the Statutory Auditor to attend the General Meeting.
Auditor's right to be heard at AGM:
The auditor shall also have right to be heard at any general meeting on any part of the business which concerns him as the auditor.