Section 188 (2A) provides that
"An auditor of a company who has been removed shall be entitled to attend
(a) the annual general meeting of the company at which, but for his removal, his term of office as auditor of the company would have expired".
That gets back to the point I was making about the item on the agenda. If you want to appoint a new auditor, would the proposal not come at the meeting to appoint a new firm of auditors, because the person who is being removed has not the right to attend the meeting.