Is it so that auditors are not allowed to attend board meeting other than annual general meeting. For other board meetings they can only obtain the meeting minutes..?
The AGM is not a board meeting. Itmis a meeting of all shareholders and auditors are expected to attend that to present the audit report to members.
Board meetings are for directors. Auditors can attend, but it is rare because the danger is that their independence becomes threatened if they begin to take part in the company’s management.