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Statutory rights of auditors

· A right of access at all times to the books, accounts and vouchers of the company

· A right to require from the company's officers such information and explanations as they think necessary for the performance of their duties ad auditors

· A right to attend any general meetings of the company and to receive all notices of and communications relating to such meetings which any member of the company is entitled to receive.

· A right to be heard at general meetings which they attend on any part of the business that concerns them as auditors

· A right to receive a copy of any written resolution proposed

· A right to give notice in writing requiring that a general meeting be held for the purpose of laying the accounts and reports before the company ( of elective resolution dispensing with laying of accounts in force)

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Indicate the statutory rights that enhance auditor independence?

The statutory rights of the auditor that enhance auditor independence are: · s. 310, which provides that the auditor has the right of access at all reasonable times to the accounting and other records and registers, and an entitlement to require from any officer of the company such information and explanations as required for the purpose of the audit. · s. 329, which provides that an auditor may only be removed from office by a resolution at a general meeting of shareholders of which special notice has been given and the auditor is entitled to make written representations to all shareholders at the company's expense, and to speak at the general meeting. · s. 331, which provides that the auditor is entitled to receive reasonable fees and expenses for the work carried out.


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