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COMPANIES ACT (NORTHERN IRELAND) 1960 - SECT 156

Auditors' report and right of access to books and to attend and be heard at general meetings.

156.(1) The auditors shall make a report to the members on the accounts
examined by them, and on every balance sheet, every profit and loss account
and all group accounts laid before the company in general meeting during their
tenure of office, and the report shall contain statements as to the matters
mentioned in the Seventh Schedule.

(2) The auditors' report shall be read before the company in general meeting
and shall be open to inspection by any member.

(3) Every auditor of a company shall have a right of access at all times to
the books and accounts and vouchers of the company, and shall be entitled to
require from the officers of the company such information and explanation as
he thinks necessary for the performance of the duties of the auditors.

(4) The auditors of a company shall be entitled to attend any general meeting
of the company and to receive all notices of and other communications relating
to any general meeting which any 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 auditors.]

© 1960 Crown Copyright

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