The Companies Act No. 17 of 2015▤
Auditor's rights in relation to resolutions and meetings
(1) In relation to a written resolution proposed to be agreed to by a privatecompany, the company’s auditor is entitled to receive…
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1,019 results · The Companies Act No. 17 of 2015
The Companies Act No. 17 of 2015▤
Auditor's rights to information: offences
(1) A person who makes a statement, whether oral or written containing information or explanations that the auditor requires, or i…
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The Companies Act No. 17 of 2015▤
Auditor's right to information from foreign subsidiaries
(1) If a parent company has a subsidiary undertaking that is not a body corporate incorporated in Kenya, the auditor of the parent…
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The Companies Act No. 17 of 2015▤
Auditor's right to information
(1) An auditor of a company— (a) has a right of access at all times to the company's accounting records and financial statements,…
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The Companies Act No. 17 of 2015▤
Responsibilities of auditor
(1) In reporting on the annual financial statement of a company, the company’s auditor shall carry out such investigations as will…
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The Companies Act No. 17 of 2015▤
Auditor’s report on auditable part of directors’ remuneration report
(1) In reporting on the annual financial statement of a quoted company, theauditor shall— (a) report to the company’s members on t…
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The Companies Act No. 17 of 2015▤
Auditor's report on directors' report
The auditor shall state in the auditor’s report on the company’s annual financial statement whether in the auditor’s opinion the i…
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The Companies Act No. 17 of 2015▤
Auditor’s report on annual financial statement of company
(1) An auditor shall make a report to the members of the company on all annualfinancial statements of the company of which copies…
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The Companies Act No. 17 of 2015▤
Regulations to provide for safeguarding disclosure of nature of services provided by company’s auditor
The Cabinet Secretary shall ensure that the regulations provide for safeguarding the disclosure of the nature of any services prov…
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The Companies Act No. 17 of 2015▤
Company to disclose terms of audit appointment
(1) A company shall disclose the terms on which the company’s auditor is appointed, remunerated or is required to carry out his or…
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The Companies Act No. 17 of 2015▤
Fixing of auditor’s remuneration
(1) If an auditor is appointed by the members of a company, the membersshall fix the auditor’s remuneration, either by ordinary re…
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The Companies Act No. 17 of 2015▤
Term of office of auditors of public company
(1) The auditor or auditors of a public company hold office in accordance withthe terms of their appointment, subject to the requi…
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The Companies Act No. 17 of 2015▤
Appointment of auditors of public company: default power of the Cabinet Secretary
(1) If an auditor or auditors have not been appointed for a public company within the period for appointing auditors, the company…
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The Companies Act No. 17 of 2015▤
Appointment of auditors of public company: general
(1) A public company is required to have an auditor or auditors for each financial year of the company, unless the directors reaso…
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The Companies Act No. 17 of 2015▤
Members of private company may block automatic re-appointment of auditor
(1) An auditor of a private company is not taken to be re–appointed by theoperation of section 719(2) if the company has received…
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The Companies Act No. 17 of 2015▤
Term of office of auditors of private company
(1) An auditor or auditors of a private company hold office in accordance with the terms of their appointment, subject to the requ…
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The Companies Act No. 17 of 2015▤
Appointment of auditors of private company: default power of the Cabinet Secretary
(1) If a private company has failed to appoint an auditor within the period forappointing auditors, the company shall, within seve…
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The Companies Act No. 17 of 2015▤
Appointment of auditors of private company: general
(1) A private company shall appoint an auditor or auditors for each financial year of the company, unless the directors resolve th…
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The Companies Act No. 17 of 2015▤
Exemption from audit for non-profit making companies
(1) The requirements of this Part as to audit of financial statements do not apply to a company for a financial year if it is non-…
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The Companies Act No. 17 of 2015▤
Companies excluded from dormant companies exemption
A company is not entitled to the exemption conferred by section 714 if it was at any time within the relevant financial year a com…
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The Companies Act No. 17 of 2015▤
Conditions for exemption from audit for dormant companies
(1) A company is exempt from the requirements of this Act relating to the auditof financial statements in respect of a financial y…
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The Companies Act No. 17 of 2015▤
Availability of small companies exemption in case of group company
(1) A company is not entitled to the exemption conferred by section 711 in respect of a financial year during any part of which it…
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The Companies Act No. 17 of 2015▤
Companies excluded from small companies exemption
A company is not entitled to the exemption conferred by section 711 if it was a public company, or carried on a banking or insuran…
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The Companies Act No. 17 of 2015▤
Small companies: conditions for exemption from audit
(1) A company that complies with the conditions of subsection (2) in respect of a financial year is exempt from the requirements o…
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