145. Auditor to sign audit reports, etc
The person appointed as an auditor of the company 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 member of the company.