Section - 233 - Penalty for non-compliance by auditor with sections 227 and 229
Penalty for non-compliance by auditor with sections and .233. If any auditor’s report is made, or any document of the company is signed or authenticated, otherwise than in conformity with the requirements of sections and , the auditor concerned, and the person, if any, other than the auditor who signs the report or signs or authenticates the document, shall, if the default is wilful, be punishable with fine which may extend to [ten] thousand rupees.
Powers and duties of auditors.227. (1) Every auditor of a company shall have a right of access at all times to the books and accounts and vouchers of the company, whether kept at the head office of the company or elsewhere, and shall be entitled to require from the officers of the company such information and explanations as the auditor may think necessary for the performance of his duties as auditor.[(1A) Without prejudice to the provisions of sub-section (1), the auditor shall inquire—.... To read the full section download the app from Google Play store
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