Question

Under which Section of Companies Act, $2013$, the auditors has a duty to sign audit report___________.

• A. Section $227\left(4A\right)$
• B. Section $227\left(3\right)$
• C. Section $220\left(3\right)$
• D. Section $145$

Answer 1

The correct option is D Section $145$

Signature - Report should be signed in auditor name or firm name or both as appropriate as per Sec. $145$ of the CA $2013$.