(1) A company shall not publish a copy of an auditor’s report that relates to thecompany unless the copy—
(a) state the name of the auditor and, if the auditor is a firm, the name of the person who signed the report as senior statutory auditor; or
(b) if the conditions specified in section 737 are satisfied—state that a resolution has been passed and notified to the Cabinet Secretary in accordance with that section.
(2) For the purposes of this section, a company is regarded as publishing thereport if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner that invites members of the public generally, or any class of members of the public, to read it.
(3) If a copy of the auditor's report is published without the statement required by this section, the company, and each officer of the company who is in default, commit an offence and on conviction are each liable to a fine not exceeding five hundred thousand shillings.
(a) state the name of the auditor and, if the auditor is a firm, the name of the person who signed the report as senior statutory auditor; or
(b) if the conditions specified in section 737 are satisfied—state that a resolution has been passed and notified to the Cabinet Secretary in accordance with that section.
(2) For the purposes of this section, a company is regarded as publishing thereport if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner that invites members of the public generally, or any class of members of the public, to read it.
(3) If a copy of the auditor's report is published without the statement required by this section, the company, and each officer of the company who is in default, commit an offence and on conviction are each liable to a fine not exceeding five hundred thousand shillings.
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