The Companies Act No. 17 of 2015

Appropriate audit authority to notify prescribed account body of cessation of auditor’s appointment

(1) As soon as practicable after receiving a notice under section 751 or 752,the appropriate audit authority—
(a) shall inform the Cabinet Secretary and the Institute of Certified Public Accountants of Kenya of that cessation of office; and
(b) may, if it considers appropriate to do so, forward to them a copy of the statement or statements that were enclosed with, or attached to the notice.
(2) If the appropriate audit authority is the Institute of Certified Public Accountants of Kenya, it is not necessary to comply with subsection (1) in relation to that body.
(3) If the Court has made an order under section 749(4) directing that copiesof the statement need not be sent out by the company—
(a) section 701 (restrictions on disclosure of information obtained under compulsory powers); and
(b) section 702 (permitted disclosure of information obtained under compulsory powers), apply in relation to the copies sent under subsection (1) as they apply to information obtained under
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