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Business Studies

Modern Techniques of Managerial Control

Power duties ...

Question

Power duties of auditors apply _________ to Company Secretary in Practice conducting secretarial audit.

A

Mutatis Mutandis

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B

Mutais Mutandis

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C

Mutatis Mutants

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D

None of the above

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Solution

The correct option is B Mutatis Mutandis
Section 143 of the Companies Act, 2013 deals with powers and duties of Auditors. Sub-section (14) of the section provides that the provisions of this section shall mutatis mutandis apply to the Company Secretary in Practice conducting Secretarial Audit under section 204.

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