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Section 146 of Companies Act 2013: Auditors to attend General Meeting

SECTION-146 (Auditors to attend general meeting) under CHAPTER-X (Audit and Auditors) of the Companies Act, 2013

All notices of, and other communications relating to, any general meeting shall be forwarded to the auditor of the company, and the auditor shall, unless otherwise exempted by the company, attend either by himself or through his authorised representative, who shall also be qualified to be an auditor, any general meeting and shall have right to be heard at such meeting on any part of the business which concerns him as the auditor.

Extra Notes for Readers

(1) The Companies Act, 2013 received the assent of the President on the 29th August, 2013 (Published in the Gazette of India, Extraordinary, Part II - Section 1 by Ministry of Law and Justice, Legislative Department on 30th August, 2013)

(2) Section 146 of the Companies Act 2013 was notified by MCA Notification S.O. 902(E) dated 26th March 2014 (w.e.f. 1st April 2014)

(3) Also refer the Companies (Audit and Auditors) Rules, 2014
[Check amendments, if any, to the Companies (Audit and Auditors) Rules, 2014]

This page was last updated on 24th March, 2017.