C4Part 16Audit
Chapter 3Functions of auditor
Duties and rights of auditors
C3502C1C2Auditor's rights in relation to resolutions and meetings
1
In relation to a written resolution proposed to be agreed to by a private company, the company's auditor is entitled to receive all such communications relating to the resolution as, by virtue of any provision of Chapter 2 of Part 13 of this Act, are required to be supplied to a member of the company.
2
A company's auditor is entitled—
a
to receive all notices of, and other communications relating to, any general meeting which a member of the company is entitled to receive,
b
to attend any general meeting of the company, and
c
to be heard at any general meeting which he attends on any part of the business of the meeting which concerns him as auditor.
3
Where the auditor is a firm, the right to attend or be heard at a meeting is exercisable by an individual authorised by the firm in writing to act as its representative at the meeting.
Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2