Auditor to attend General meeting

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Siddharth asked 2 years ago

Auditor can attend a GM by himself or through his authorised representative who shall be qualified to be an auditor. Is the qualification in relation to the company? i.e. Should the disqualifications u/s 143(3) also be considered? Or is it general? i.e. he should be a CA

1 Answers

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Ravi Staff answered 2 years ago

Under section 146, representative should be Qualified.

Reasonable interpretation is he should be Qualified U/s 141(1) and not Disqualified U/s 141(3).

So prefer this over literal interpretation.