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.