Paragraph 15 C1C2

Where any regulations made under paragraph 14 above require copies of any representations made by a retiring auditor to be sent out, or require any such representations to be read out at a meeting, the High Court or the Court of Session, on the application of the trade union or employers’ association or of any other person, may dispense with that requirement if satisfied that the rights conferred on the retiring auditor by the regulations are being abused to secure needless publicity for defamatory matter.

On any such application the High Court or the Court of Session may order the costs or expenses of the trade union or employers’ association to be paid, in whole or in part, by the retiring auditor, whether he is a party to the application or not.