CA Inter P2 · Chapter 9 · Question 9 of 11
Under section 143(1), the auditor of a company has the right of access to the books of account and vouchers of the company:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) At all times, whether kept at the registered office or elsewhere
Explanation
Section 143(1) gives every auditor a right of access at all times to the books of account and vouchers of the company, wherever kept. The auditor may also require from the officers such information and explanations as he considers necessary for his duties.
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