(1) Every auditor subject to the Act may request the necessary information and clarification from the director, managing director and other employees of the corporation.
(2) In accordance with sub-section (4) of section 27 of the Act, the auditor shall also mention the following matters when submitting the report:
(a) such balance sheet and profit and loss account do not tally with the books of account of the corporation and are not prepared to show the true and correct position of the corporation,
(b) the Director, Managing Director or any other employee of the Corporation has not acted improperly.
(3) If he audits and submits a report, the auditor will receive notice of the general meeting where the accounts will be presented and he will be entitled to attend the meeting. When the meeting is held, he should give all the information as requested regarding the accounts audited by him.