Sec 292A says:
If a default is made in complying with the provisions of this section, the company, and every officer who is in default, shall be punishable with imprisonment for a term which may extend to one year, or with fine which may extend to fifty thousand rupees, or with both.]
so if the Statutory auditors are not invited to the meeting and as a result tof which they are unable to attend .can the auditors be held responsible as 'officer in default' in this case?
Also should the statutory auditor draw notice to the above fact in his report,since CARO is silent on this matter. Are there any other guidelines\regulations from SEBI, ICAI or any other body?