An auditor not present at an AGM (whether in person or through authorised representative qualified to be an auditor) — the position is:

1. Section 146 — auditor (or duly authorised representative qualified to be an auditor) shall attend the AGM unless otherwise exempted by the company. 2. A non-CoP holder is not a qualified representative. 3. Hence (B). _Source: ICAI BoS CA Inter Paper 2 — Audit and Auditors_