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Query: failure by auditor to attend gm

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Passionate Learner
117 Points Posted on 28 February 2016
If an auditor fails to attend GM through himself and also doesn't send any authorized representative, thus contravening Sec 146 of Companies Act 2013, WHAT PUNISHMENT is dealt out to him for such contravention?
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On 28 February 2016 at 00:47 Report
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CHARTERED ACCOUNTANT - PRACTICE
361 Points Posted on 15 March 2016
Law doesnt mention the punishment for auditor but he will be punished for contravention of law as per the case before tribunal after giving him the chance of being heard. There are loads of sections for which law have not mentioned the fixed predetermined penalty
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On 15 March 2016 at 20:03
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CA in service & CS. dipmaj@
3505 Points Posted on 18 March 2016

You may refer to section 450 of CA 2013. A fine of Rs 10,000 could be imposed.

Regards,

Dipjyoti

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On 18 March 2016 at 16:26
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Passionate Learner
117 Points Posted on 18 March 2016
Thank you....Piyush Gupta.....Dipjyoti Majumdar.
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On 18 March 2016 at 16:55


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