law: Companies Act, 2013 
  146.
  
    Auditors
  
  to attend general meeting.
  All
  
  notices of, and other communications relating to, any general meeting shall be
  
  forwarded to the auditor of the company, and the auditor shall, unless
  
  otherwise exempted by the company, attend either by himself or through his
  
  authorised representative, who shall also be qualified to be an auditor, any
  
  general meeting and shall have right to be heard at such meeting on any part of
  
  the business which concerns him as the auditor.