The Companies Act No. 17 of 2015▤
Website publication: company’s supplementary duties
(1) A quoted company shall, in the notice that it gives of its financial statementmeeting, draw attention to— (a) the possibility…
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1,019 results · The Companies Act No. 17 of 2015
The Companies Act No. 17 of 2015▤
Requirements as to website availability
(1) A quoted company to which a request under section 756 is made shall make the information to be published for the purposes of t…
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The Companies Act No. 17 of 2015▤
Members’ power to request website publication of audit concerns
(1) If members of a quoted company propose to raise at the next general meeting of the company at which a financial statement of t…
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The Companies Act No. 17 of 2015▤
Effect of casual vacancies
In an auditor of a company ceases to hold office for any reason, any surviving or continuing auditor or auditors may continue to a…
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The Companies Act No. 17 of 2015▤
Meaning of “appropriate audit authority” for purpose of this Division
In this Division, “appropriate audit authority” means such body as is designated by the regulations as the appropriate audit autho…
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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…
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The Companies Act No. 17 of 2015▤
Duty of company to notify appropriate audit authority if auditor ceases to hold office before end of auditor’s term
(1) If an auditor ceases to hold office before the end of the auditor’s term of office, the company shall notify the appropriate a…
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The Companies Act No. 17 of 2015▤
Duty of auditor to notify appropriate audit authority
(1) An auditor who ceases to hold office before the end of the term for which the auditor was appointed shall notify the appropria…
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The Companies Act No. 17 of 2015▤
Auditor to lodge copy of statement with Registrar
(1) Unless within twenty-one days from and including the day on which the auditor lodged a statement in accordance with section 74…
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The Companies Act No. 17 of 2015▤
Company’s duties in relation to statement
(1) This section applies in respect of a statement lodged under section 748 that states the circumstances in which an auditor of a…
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The Companies Act No. 17 of 2015▤
Statement by auditor on ceasing to hold office to be lodged with company
(1) If an auditor of an unquoted company ceases for any reason to hold office, the auditor shall lodge at the registered office of…
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The Companies Act No. 17 of 2015▤
Rights of resigning auditor
(1) This section applies if an auditor’s notice of resignation is accompanied by a statement of the circumstances connected with t…
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The Companies Act No. 17 of 2015▤
Notice to Registrar of resignation of auditor
(1) Within fourteen days after an auditor of a company has resigned, the company shall lodge with the Registrar for registration a…
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The Companies Act No. 17 of 2015▤
Resignation of auditor
(1) An auditor of a company may resign from office by lodging a notice to thateffect at the registered office of the company. (2)…
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The Companies Act No. 17 of 2015▤
Failure to re-appoint auditor: special notice required for resolution at general meeting
(1) In this section, “outgoing auditor”— (a) in relation to a private company—means the auditor of the company whose term of offic…
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The Companies Act No. 17 of 2015▤
Failure to re-appoint auditor: special procedure required for written resolution
(1) In this section, “outgoing auditor”, in relation to a private company, means the auditor of the company whose term of office e…
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The Companies Act No. 17 of 2015▤
Rights of auditor who has been removed from office
A person who has been removed from office as auditor by resolution under 739 has the same rights in relation to a general meeting…
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The Companies Act No. 17 of 2015▤
Notice of resolution removing auditor from office
(1) Within fourteen days after a resolution is passed in accordance with section739, the company shall lodge a copy of the resolut…
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The Companies Act No. 17 of 2015▤
Special notice required for resolution removing auditor from office
(1) Special notice is required for a resolution at a general meeting of a company removing an auditor from office. (2) On receipt…
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The Companies Act No. 17 of 2015▤
Resolution removing auditor from office
(1) The members of a company may remove an auditor from office at any time. (2) The power to remove an auditor under subsection (1…
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The Companies Act No. 17 of 2015▤
Offences in connection with auditor's report
(1) This section applies— (a) if the auditor is a natural person — to that person and any employee or agent of that person who is…
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The Companies Act No. 17 of 2015▤
Circumstances in which auditors’ names may be omitted from published copies of auditors' report
(1) The auditor’s name and, if the auditor is a firm, the name of the person whosigned the report as senior statutory auditor, may…
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The Companies Act No. 17 of 2015▤
Name of auditor to be stated in published copies of auditor’s report
(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 th…
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The Companies Act No. 17 of 2015▤
Auditor to sign and date auditor’s report
(1) Subject to subsection (2), an auditor shall— (a) sign and date the auditor's report; and (b) ensure that the auditor's name is…
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