Section 285. Attendance of auditors at general meetings where financial statements are laid

(1) An auditor of a public company shall attend every annual general meeting where the financial statements of the company for a financial year are to be laid, so as to respond according to his knowledge and ability to any question relevant to the audit of the financial statements.

(2) In the case of a private company, if due notice is given to an auditor of the intention to move a resolution requiring the presence of the auditor at a general meeting of the company where financial statements of the company for any financial year are to laid, the auditor shall attend that meeting so as to respond according to his knowledge and ability to any question relevant to the audit of the financial statements.

(3) An auditor who fails to attend a meeting as required under subsection (1) or (2) commits an offence unless—

(a) the auditor is prevented by circumstances beyond his control from attending the meeting;

(b) the auditor arranges for another auditor with knowledge of the audit to attend and carry out the duties of the auditor at the meeting;

(c) if the auditor is a partner of a firm, the person attending the meeting in place of the designated auditor is a partner of that firm; or

(d) the auditor arranges for an agent authorized by the auditor in writing to attend and carry out the duties of the auditor at the meeting.