I REFER to the letter, "Can shareholders quiz external auditors directly?" (BT, April 28), from Denis Distant.

He made reference to my earlier letter, "Noble AGM: Shareholders may not be so supportive next time" (BT, April 21), in which I had suggested that shareholders should also direct questions at the external auditors at general meetings. Mr Distant asked if he had missed any amendment in the Companies Act which allows shareholders to question external auditors directly.

There is no need for any Companies Act amendment for shareholders in a general meeting to ask questions about the external audit. External auditors are appointed by shareholders, their report is addressed to shareholders, and they have a fiduciary relationship with them. It would be odd if shareholders appoint external auditors who report to them, but cannot ask questions about how they did the work.