Section 145 of the Companies Act, 2013The person appointed as an auditor of the company shall sign the auditors report or sign or certify any other document of the company in accordance with the provisions of sub-section (2) of section 141, and the qualifications, observations, or comments on financial transactions or matters, which have any adverse effect on the functioning of the company mentioned in the auditors report shall be read before the company in general meeting and shall be open to inspection by any member of the company.Additional Information Section 141 of the companies act deals with the eligibility and qualification to become an auditor of a company.