​Under Section 146 of the Companies Act 2013, an auditor has a right to attend any general meeting :

Correct option is D

The correct answer is (d) by himself/herself or through his/her authorised representative, who is qualified to be an auditor.

Explanation:
• As per Section 146 of the Companies Act, 2013, an auditor has the right to receive notices and attend any general meeting of the company.
• The auditor may attend personally or through an authorised representative who is qualified to be an auditor.
• The auditor also has the right to be heard at such meetings on any part of the business concerning him.
• This ensures transparency and accountability in financial reporting.

Information Booster:
• Section 139–147 of the Companies Act, 2013 deal with audit and auditors.
• The auditor is appointed by the members in the AGM for a term of 5 years.
• The auditor’s report is submitted under Section 143(2).
• The C&AG appoints auditors for government companies under Section 139(5).
• The auditor’s duty is to ensure that accounts give a true and fair view.