Section 202 — Companies Act 1993: Replacement of auditor

202 Replacement of auditor (1) A company must not appoint a new auditor in the place of an auditor who is qualified for reappointment, unless— (a) At least 20 working days' written notice of a proposal to do so has been given to the auditor; and (b) The auditor has been given a reasonable opportunity to make representations to the shareholders on the appointment of another person either in writing or by the auditor or his or her representative speaking at a shareholders' meeting (whichever the auditor may choose). (2) An auditor is entitled to be paid by the company reasonable fees and expenses for making the representations to shareholders. Compare: 1955 No 63 s 164