Section 313, The Companies Act, 2009

(1) A company’s auditors shall be entitled to attend anygeneral meeting of the company and to receive all notices of and other communications relating to any general meeting which a member of the company is entitled to receive and to be heard at any general meeting which they attend on any part of the business of the meeting which concerns them as auditors. (2) An auditor of a company who has been removed shall be entitled to attend– (a) the general meeting at which his term of office would otherwise have expired; and (b) any general meeting at which it is proposed to fill the vacancy caused by his removal, and to receive all notices of, and other communications relating to, such meeting which any member of the company is entitled to receive, and to be heard at any such meeting which he attends on any part of the business of the meeting which concerns him as former auditor of