(1) A company's auditor is entitled to attend any general meeting of the company. (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:
(4) The auditor may authorise a person in writing as their representative for the purpose of attending and speaking at any general meeting.
Note 2: For when a company must have an auditor, see Part 2M.3.