Section 4(b) in The Companies (Disqualification of Directors under section 274(1)(g) of the Companies Act, 1956) Rules, 2003
(b)It shall be the duty of the statutory auditors of the "disqualifying company" as required in section 227(3)(f) to report to the members of the company whether any director in the company has been disqualified during the year from, being re-appointed as director, or being appointed as director in another company under clause (g), of sub-section (1) of Section 274.
