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Rights of Company Auditor

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

Rights of Company Auditor

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Rights of auditor have been conferred in section 143 of the companies act 2013:- -Company auditor has rights to access the books and records of the company. He can refer to any book. -Company auditor has right to get explanations from company staff. If such explanations are not received he qualifies his report. -Company auditor has right to receive notice of general meetings. He can attend the general meetings. -Company auditor has right to visit branches. But there should be no separate auditors to those branches and it should be a home branch. -Company auditor has right to seek legal and technical advises. But, in his report, he should express his own opinion but not that of experts concern. -Company auditor has right to claim remuneration. His remuneration will be fixed by appointing authority and it will be paid by company. -Company auditor has right to refuse to commence the audit. Till making the records up to date, he cannot start his work. -Company auditor has right to question the board. Board also should give explanation to him. -Company auditor has right to qualify his report. If he comes across any dis-satisfactory point, he can mention the same in his report. -Company auditor has right of indemnity. He can reimburse expenses incurred by him in connection with conduction of audit work.

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