Extract of Section 146 of the Companies Act, 2013

146. Auditors to attend general meeting

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.

More Under Company Law


  1. Swati says:

    It is auditor’s duty to attend the AGM. However, while being present at the AGM he has right to be heard regarding any business that concerns him as an auditor.

  2. Gautam says:

    Please refer lines in Sec 146 “unless otherwise exempted by the company”. Hence it is responsibility of auditor to attend AGM on receipt of notice/intimation.

Leave a Comment

Your email address will not be published. Required fields are marked *