(1) An auditor who—
(a) resigns;
(b) receives a notice or otherwise learns of a meeting of shareholders called for the purpose of removing him or her from office;
(c) receives a notice or otherwise learns of a meeting of directors or shareholders at which another person is to be appointed to fill the office of auditor, whether because of the resignation or removal of the incumbent auditor or because his or her term of office has expired or is about to expire; or
(d) receives a notice or otherwise learns of a meeting of shareholders at which a resolution referred to in section 163 is to be proposed,
may submit to the company a written statement giving the reasons for his or her resignation or the reasons why he or she opposes any proposed action or resolution.
(2) When it receives a statement referred to in subsection (1), the company shall send a copy of the statement to every shareholder entitled to receive notice of any meeting referred to in section 168 and to the Registrar, unless the statement is included in, or attached to, a management proxy circular required by section 142.