137. (1) An auditor who has resigned has the rights conferred by section 129 in relation to any such general meeting of the ICAV as is mentioned in section 136(4)(a) or (b).

(2) The reference in section 129 to business which is of concern to a person as auditor is to be construed in relation to an auditor who has resigned as a reference to business concerning such an auditor as a former auditor.