law: Companies Act, 2013 
  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.