The correct answer is by himself or through his authorized representative who is qualified to be an auditorAuditor: An auditor is an authorized person who verifies and reviews the financial records and financial statements of a company and ensures that they are prepared in accordance with the norms. He also checks whether any tampering or manipulation has been done with the financial data with the aim of hiding any fraud or malpractice within the company. Important Points According to Section 146 of the Companies Act 2013, an auditor has a right to attend any general meeting by himself or through his authorized representative who is qualified to be an auditor. Every notice and other communications related to any general meeting must be forwarded to an auditor or his representative who has to be qualified as an auditor. The auditor shall have the right to be heard at such a meeting on any matter concerning him as an auditor.