Mrs. Rukmini is the statutory auditor of Energies Ltd. Free reserves of the company are four times more than the paid-up share capital. The company has Rohit, as secretarial auditor. There is a cost auditor, Amit, and an

The Auditors and Secretarial Auditors as referred to in SS-2 unless exempted by the company, shall, either by themselves or through their authorised representative, attend the General meetings of the company and shall have the right to be heard at such Meetings on that part of the business which concerns them as Auditors and Secretarial Auditor. The authorised representative who attends the General Meeting of the company shall also be qualified to be an Auditor. The Chairman may invite the Secretarial Auditor or his authorised representative to attend any other General Meeting, if he considers it necessary. There is no requirement for presence of cost auditor and internal auditor in the annual general meeting of the Company. The information of free reserves being four times that of paid up share capital is not relevant. Hence, Mrs. Rukmini, Statutory Auditor and Mr. Rohit, Secretarial Auditor are required to be present in the annual general meeting of Energies Ltd.