Auditors have the right to be given notice of meetings of the company's shareholders.

• A. True.
• B. False.
• C. Only for annual general meetings.
• D. Only if requested by the auditor.

Answer: (A)

Auditors need access to governance events that can influence the financial statements, and being notified of shareholder meetings is part of that access. Receiving notice—and typically being able to attend—allows the auditor to hear discussions on matters that can have material financial impact, such as proposed dividends, changes in share capital, major transactions, or other significant corporate actions. This helps the auditor understand the context in which financial reporting decisions are made and assess whether disclosed information and judgments are appropriate. In most jurisdictions, company law gives auditors the right to be notified of general meetings and to attend or be heard on matters related to their duties, and this right does not depend on a prior request. It’s not limited to annual general meetings, nor is it contingent on the auditor asking for it. Therefore, the statement is true.