Section 734 of The Companies Act No. 17 of 2015: Auditor's rights in relation to resolutions and meetings
(1) In relation to a written resolution proposed to be agreed to by a privatecompany, the company’s auditor is entitled to receive all such communications relating to the resolution as 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 communication 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 that the auditor attends on any part of the business of the meeting in the capacity of auditor.
(3) If the auditor is a firm, the right to attend or be heard at a meeting is exercisable by a natural person authorised by the firm in writing to act as its representative at the meeting.
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