(1) A company's auditor is entitled to attend any general meeting of the company.
Note: Section 250RA imposes on the auditor of a listed public company an obligation to attend or be represented at the AGM.
(2) The auditor is entitled to be heard at the meeting on any part of the business of the meeting that concerns the auditor in their capacity as auditor.
(3) The auditor is entitled to be heard even if:
(a) the auditor retires at the meeting; or
(b) the meeting passes a resolution to remove the auditor from office.
(4) The auditor may authorise a person in writing as their representative for the purpose of attending and speaking at any general meeting.
Note 1: At an AGM, members may ask the auditor questions (see section 250T).
Note 2: For when a company must have an auditor, see Part 2M.3.