Companies Act 2014


Resignation of statutory auditors: right to get notice of, attend, and be heard at general meeting

402. (1) Statutory auditors of a company who have resigned from the office of statutory auditors shall be permitted by the company to attend—

(a) the next annual general meeting of the company after their resignation, and

(b) any general meeting of the company at which it is proposed to fill the vacancy caused by their resignation or convened pursuant to a requisition of theirs referred to in section 401(1),

and, for that purpose, the company shall—

(i) send them all notices of, and other communications relating to, any such meeting that a member of the company is entitled to receive, and

(ii) permit them to be heard at any such meeting which they attend on any part of the business of the meeting which concerns them as former statutory auditors of the company.

(2) If default is made in complying with subsection (1), the company concerned and any officer of it who is in default shall be guilty of a category 3 offence.

(3) In subsection (2) “officer” includes any shadow director and de facto director.


Modifications (not altering text):


Application of section restricted (1.01.2020) by European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 15, in effect as per reg. 1(2), (3).

Non-application of certain provisions of Principal Act

15. Sections 281 to 286, 305A, 312, 318, 319, 325(1)(c), (d) and (e), 326(1)(c) and (d) and (2)(d), 328, 338, 339, 341, 375, 381 to 385, 392, 396 to 398, 401 and 402 of the Principal Act shall not apply to a qualifying partnership.