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of <h1>Section 145: Auditor must sign reports, disclose adverse remarks on financial dealings, and read them to shareholders</h1> Section 145 of the Companies Act, 2013 mandates that the appointed company auditor must sign the auditor's report and any other certified company documents in compliance with section 141(2). Any qualifications, observations, or comments in the auditor's report relating to financial transactions or matters that adversely affect the company's functioning must be presented to shareholders at the general meeting. These remarks are required to be read before the company in that meeting and must be made available for inspection by any member of the company.
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