The correct answer is C. Companies Act, 1956.
The Companies Act, 1956 is a law that governs the formation, management, and winding up of companies in India. It is the principal legislation governing companies in India. The Act was enacted in 1956 and has been amended several times since then. The Act provides for the appointment of auditors for companies. The auditors are responsible for auditing the accounts of the company and reporting to the shareholders. The Act also provides for the duties and responsibilities of auditors.
The Memorandum of Association is a document that sets out the objects of a company. The Article of Association is a document that sets out the rules and regulations of a company. The Agreement between company and the auditor is a document that sets out the terms and conditions of the appointment of the auditor.
The Memorandum of Association and the Article of Association are not relevant to the duties of a company’s statutory auditors. The Agreement between company and the auditor is only relevant to the terms and conditions of the appointment of the auditor. The duties of a company’s statutory auditors are determined by the Companies Act, 1956.