valid as on 20/10/2019

Section 145. Auditor to sign audit reports, etc.
Effective from 01-04-2014

The person appointed as an auditor of the  shall sign the auditor’s report or sign or certify any other document of the company in accordance with the provisions of sub-section (2) of section 141, and the qualifications, observations or comments on financial transactions or matters, which have any adverse effect on the functioning of the company mentioned in the auditor’s report shall be read before the company in general meeting and shall be open to inspection by any of the company.

2(20) Company means a company incorporated under this Act or under any previous company law
2(55) Member in relation to a company, means—

(i) the subscriber to the memorandum of the company who shall be deemed to have agreed to become member of the company, and on its registration, shall be entered as member in its register of members;

(ii) every other person who agrees in writing to become a member of the company and whose name is entered in the register of members of the company;

(iii) every person holding shares of the company and whose name is entered as a beneficial owner in the records of a depository

Enforcement Notification S.O. 902(E) dated 26/03/2014


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