Special notice requirement for auditor appointments enables retiring auditors to circulate written representations to members. Special notice is required for AGM resolutions appointing a non retiring auditor or stating that a retiring auditor shall not be re appointed; on receipt the company must send a copy to the retiring auditor. If the retiring auditor provides written representations and requests circulation, the company must state that representations were made in any notice of the resolution and send copies to all members entitled to notice, unless received too late; otherwise the auditor may require the representations be read at the meeting. The Central Government may restrain abuse of these rights and order costs to be paid.