Section 207 — Companies Act 1993: Auditor's attendance at shareholders' meeting

207 Auditor's attendance at shareholders' meeting (1) The board of a company must ensure that an auditor of the company— (a) Is permitted to attend a meeting of shareholders of the company; and (b) Receives the notices and communications that a shareholder is entitled to receive relating to a meeting of shareholders; and (c) May be heard at a meeting of shareholders which he or she attends on any part of the business of the meeting which concerns him or her as auditor. (2) If the board of a company fails to comply with subsection (1) of this section, every director of the company commits an offence and is liable on conviction to the penalty set out in section 374(2) of this Act. Compare: 1955 No 63 s 166(4)