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PC Agrawal (PCS)     18 May 2016

Auditors are appointed by the  shareholders only and their report is also addressed to shareholders.  However, practically  it is not possible for the  auditors to  send the  audit report to shareholders directly.  Hence Section 136 of Companies Act 2013 provides that the  audited financial statements alongwith audit report, directors' report etc. are to be sent by the company to  the  shareholders before the annual general meeting.  Hence you should approach the company for the same.

 


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