Auditor to sign audit reports, etc
Section 145 of the Companies Act, 2013 deals with 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 hav The Act came into force on 01 Apr 2014.
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 auditors report shall be read before the company in general meeting and shall be open to inspection by any member of the company.
Section 145, The Companies Act, 2013 (Act 18 of 2013).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Questions about Section 145
What does Section 145 of the Companies Act deal with?
Section 145 of the Companies Act is headed "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 hav
How do I find court cases under Section 145 of the Companies Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 145, section 145 Companies Act, section 145 of the Companies Act. People searching for it also type companies act 2013 section 145 and 145a companies act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 145 of the Companies Act, and has it changed?
Its own text turns on section 141 (Eligibility, qualifications and disqualifications of auditors), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 145 of the Companies Act come into force?
Section 145 of the Companies Act, cited as Companies Act 145, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5089 words
- 143. Powers and duties of auditors and auditing standards1867 words
- 230. Power to compromise or make arrangements with creditors and members1432 words
- 232. Merger and amalgamation of companies1416 words
- 149. Company to have Board of Directors1403 words
- 217. Procedure, powers, etc., of inspectors1390 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.