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Companies and Allied Matters Act 2020 · Part B · Chapter 15

Section 410Auditors’ right to attend company’s meetings

(1)
A company’s auditors are entitled to attend any general meeting of the company and to receive all notices of and other communications relating to any general meeting which a member of the company is entitled to receive and to be heard at any general meeting which they attend on any part of the business of the meeting which concerns them as auditor.
(2)
An auditor of a company who has been removed is entitled to attend—
(a)
the general meeting at which his term of office would otherwise have expired ; and
(b)
any general meeting at which it is proposed to fill the vacancy caused by his removal, and to receive all notices of, and other communications relating to, any such meeting which any member of the company is entitled to receive, and to be heard at any such meeting which he attends on any part of the business of the meeting which concerns him as former auditor of the company.
Cite as: Companies and Allied Matters Act 2020, section 410

What this section means

From the guide: Is my company exempt from audit under CAMA 2020?

Section 402 exempts some companies from audit. Here is who qualifies, who cannot use it, and how auditors are appointed, qualified and removed.

Read the whole subject

Source: Companies and Allied Matters Act 2020 (Act No. 3 of 2020), Official Gazette No. 124, Lagos, 10 August 2020. General information, not legal advice.