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Is it Mandatory for the Auditor to attend AGM? Exemption

Right of Auditor to attend General Meeting

Under the provisions of section 146 of the Companies Act, 2013 - an auditor has the right to attend any general meeting of the company he has been appointed as the auditor.

Right of receive General Meeting documents

The company shall forward the notice of general meeting along with all other documents annexed to it and communications relating to it, to the auditor of the company.




Does the Auditor have to be personally present at the general meeting?

An Auditor can attend the general meeting:
• either being personally present at the meeting;
• or through his authorised representative.

The authorised representative:
• shall also be qualified to be an auditor;
• shall produce the document of authorisation in this regard.

Exemption to Auditor to attend General Meeting

The company may exempt the auditor from attending the general meeting.

Such exemption shall be communicated in writing to the auditor.


Right to be Heard at the General Meeting

An Auditor has the right to be heard at a general meeting on any part of the business which concerns him as the auditor.

An Auditor does not have the right to be heard at a general meeting on any part of the other items of businesses which do not concern him as the auditor, but if the company allows it - he can share his opinion on it or participate in the discussion.

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