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of <h1>CAG Overrides Companies Act Sections 224-233, Appoints Auditors for Government Companies, Directs Audits, and Supplements Reports.</h1> In the context of Government companies, the provisions of sections 224 to 233 of the Companies Act, 1956, are overridden by specific rules. The Comptroller and Auditor-General (CAG) of India is responsible for appointing or re-appointing auditors for these companies. The CAG has the authority to direct audit procedures, conduct supplementary audits, and request additional information. Auditors must submit their reports to the CAG, who can comment on or supplement these reports. Such comments or supplements must be presented at the company's annual general meeting alongside the audit report.
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