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Resolutions relating to appointment and removal of auditors and rights of auditors who have been removed.
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184.—(1) Section 161 of the Principal Act is hereby amended by the substitution of the following subsections for subsections (1) and (2)—
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“(1) Extended notice within the meaning of section 142 shall be required for—
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(a) a resolution at an annual general meeting of a company appointing as auditor a person other than a retiring auditor or providing expressly that a retiring auditor shall not be re-appointed,
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(b) a resolution at a general meeting of a company removing an auditor before the expiration of his term of office, and
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(c) a resolution at a general meeting of a company filling a casual vacancy in the office of auditor.
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(2) On receipt of notice of such an intended resolution as is mentioned in subsection (1), the company shall forthwith—
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(a) if the resolution is a resolution mentioned in paragraph (a) of the said subsection (1), send a copy thereof to the retiring auditor (if any),
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(b) if the resolution is a resolution mentioned in paragraph (b) of the said subsection (1), send a copy thereof to the auditor proposed to be removed, and
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(c) if the resolution is a resolution mentioned in paragraph (c) of the said subsection (1), send a copy thereof to the person (if any) whose ceasing to hold the office of auditor of the company occasioned the casual vacancy.
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(2A) An auditor of a company who has been removed shall be entitled to attend—
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(a) the annual general meeting of the company at which, but for his removal, his term of office as auditor of the company would have expired, and
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(b) the general meeting of the company at which it is proposed to fill the vacancy occasioned by his removal, and
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to receive all notices of, and other communications relating to, any such meeting which a member of the company is entitled to receive and to be heard at any general meeting that such a member attends on any part of the business of the meeting which concerns him as former auditor of the company.”.
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(2) The reference in subsection (5) of the said section 161 to a resolution to remove the first auditors by virtue of subsection (6) of section 160 of the Principal Act shall be construed as including a reference to a resolution to remove an auditor other than the first auditors before the expiration of his term of office.
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