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Section 200: Automatic reappointment of auditor

Companies Act · PART XIV: ACCOUNTING RECORDS AND AUDIT

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

200. Automatic reappointment of auditor (1) An auditor of a company, other than an auditor appointed under section 201, shall be automatically reappointed at an annual meeting of the company unless— (a) the auditor is not qualified for appointment; or (b) the company passes a resolution at the meeting appointing another person to replace him as auditor; or (c) a small private company passes a resolution under section 209 that no auditor shall be appointed; or (d) the auditor has given notice to the company that he does not wish to be reappointed. (2) An auditor shall not be automatically reappointed where the person to be reappointed becomes incapable of, or disqualified from, appointment.

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