473. Auditor's rights in relation to resolutions and meetings
(1) 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 these Regulations, are required to be supplied to a member of the company.
(2) A company's auditor is entitled—
(a) to receive all notices of, and other communications relating to, any general meeting which a member of the company is entitled to receive,
(b) to attend any general meeting of the company, and
(c) to be heard at any general meeting which he attends on any part of the business of the meeting which concerns him as auditor.
(3) 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.