The Secretarial Standard-II prescribes the aspects related to the presence of directors, auditors and chairman in the Annual General Meetings (the AGMs). As a Company Secretary offer your views to the following questions

As per section 146 of the Companies Act, 2013 read with para 4.3 of SS-2, the Auditors, unless exempted by the company, and the Secretarial Auditor, unless exempted by the company shall either by themselves or through their authorised representative, attend the General Meetings of the company. The authorised representative who attends the General Meeting of the company shall also be qualified to be an Auditor / Secretarial Auditor. Hence, presence of the Secretarial Auditor and company Auditors in persons is not a must.