Section 280
Procedure to appoint auditor at a meeting of members
(2)
A special notice is required of such a resolution if—
(a)
in the case of a private company—
(i)
no period for appointing auditor has ended since the outgoing auditor ceased to hold office due to his resignation or removal; or
(ii)
such a period has ended and an auditor should have been appointed but is not appointed; or
(b)
in the case of a public company—
(i)
no annual general meeting is held since the outgoing auditor ceased to hold office due to his resignation or removal; or
(ii)
an annual general meeting is held at which an auditor should have been appointed but is not appointed.
(3)
Upon receipt of notice of such a proposed resolution, the company shall immediately send a copy of the notice to the person proposed to be appointed as an auditor.