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Section 201: Appointment of first 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.

201. Appointment of first auditor (1) The first auditor of a company may be appointed by the directors of the company before the first annual meeting, and, if so appointed, holds office until the conclusion of that meeting. (2) Where the directors do not appoint an auditor under subsection (1), the company shall appoint the first auditor at a meeting of the company. C35 – 125 [Issue 1] Companies Act

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