C& Z co. was a statutory auditor of CTZ Ltd. for the FY 2059/60. he submitted the audit report to the co. on Poush 15,2060. the company called the annual general meetings on 30 poush,2060. To the date of annual general meeting C & Z Co. holds the office of the auditor of the Co. But the co. secretary did not notice the auditors to attend the general meeting saying that the auditors‟ job is completed before the annual general meeting.
Right to attend general meeting :The auditors of a company are entitled to attend any general meeting of the company ; also to receive all the notices and other communications relating to the general meetings, which members are entitled to receive and to be heard at any general meeting in any part of the business of the meeting which concerns them as auditors.