Code of Criminal Procedure Act, 1973

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Sections	Particulars
Chapter X	Audit and Auditors
145	Auditor to sign audit reports, etc
Description	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.