Section 502: Auditor's rights in relation to resolutions and meetings

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 16: Audit — Chapter 3: Functions of auditor

In relation to a written resolution proposed to be agreed to by a private company, the company's auditor is entitled to receive all such communications relating to the resolution as, by virtue of any provision of Chapter 2 of Part 13 of this Act, are required to be supplied to a member of the company.

A company's auditor is entitled—

to receive all notices of, and other communications relating to, any general meeting which a member of the company is entitled to receive,
to attend any general meeting of the company, and
to be heard at any general meeting which he attends on any part of the business of the meeting which concerns him as auditor.

Where the auditor is a firm, the right to attend or be heard at a meeting is exercisable by an individual authorised by the firm in writing to act as its representative at the meeting.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.