Where the provisions of the companies Act are violated the auditor must report the same to the:

Board of Directors
Managing Director
Shareholders
Central Government

The correct answer is: A. Board of Directors.

The auditor must report the same to the Board of Directors. The Board of Directors is responsible for the overall management of the company and for ensuring that the company complies with all applicable laws and regulations. If the auditor finds that the company has violated the provisions of the Companies Act, they must report this to the Board of Directors so that the Board can take appropriate action.

The other options are incorrect because:

  • The Managing Director is not responsible for the overall management of the company and is not responsible for ensuring that the company complies with all applicable laws and regulations.
  • The Shareholders are not responsible for the overall management of the company and are not responsible for ensuring that the company complies with all applicable laws and regulations.
  • The Central Government is not responsible for the day-to-day management of the company and is not responsible for ensuring that the company complies with all applicable laws and regulations.