Companies Act, 2017

PART-VII

RIGHTS AND DUTIES OF AUDITOR

From: 2023-11-01 - To: 0000-00-00 248. Auditors’ right to information- (1) An auditor of a company has a right- (a) of access at all times to the company’s books, accounts and vouchers (in whatever form they are held); and (b) of access to such copies of, an extracts from, the books and accounts of the branch as have been transmitted to the principal office of the company; (c) to require any of the following persons to provide him with such information or explanations as he thinks necessary’ for the performance of his duties as auditor- (i) any director, officer or employee of the company; (ii) any person holding or accountable for any of the company’s books, accounts or vouchers; (iii) any subsidiary undertaking of the company; and (iv) any officer, employee or auditor of any such subsidiary undertaking of the…