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of <h1>Notice Required for Appointing New Auditor or Not Reappointing Current Auditor; Must Inform Members of Auditor's Response</h1> Special notice is required for resolutions at an annual general meeting to appoint an auditor other than the retiring one or to explicitly not reappoint the retiring auditor. Upon receiving such notice, the company must promptly inform the retiring auditor. If the retiring auditor submits written representations, the company must notify members unless the representations are received too late. These representations must be included in meeting notices and sent to members. If not sent due to company default, the auditor can request them to be read at the meeting. The Central Government can intervene if rights are abused for defamatory purposes. These provisions also apply to resolutions for removing auditors.
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