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.
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Looks like it was the right before Amendment of 2013, but a duty since then.
It’s Right of Auditor to attend GM not duty because he has to do audit of other 19 big Companies & Small firms as well.
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.
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.
It is AUDITOR’S RIGHT/DUTY to attend AGM..???