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Section ______ of the Companies Act, 2013, provides that the auditor of a company, at all times, shall have a right of access to the books of account and voucher of the company.

  • A.135(1)
  • B.143(1)
  • C.149
  • D.156(2)

Answer: B

Section 143(1) of the Companies Act, 2013 gives the auditor of a company the right of access at all times to the books of account and vouchers of the company, whether kept at the head office or elsewhere, and the right to ask the officers for the information and explanations he needs. Section 135 deals with corporate social responsibility, section 149 with the board of directors and section 156 with the register of members on holding of shares. Only section 143(1) concerns the auditor's access.

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