Section 62: Appointment of auditor
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
62. Appointment of auditor
(1) The Mauritius Institute of Professional Accountants shall, at every
annual general assembly, appoint an auditor who shall hold office until its
next annual general assembly.
(2) Where the auditor appointed under subsection (1) is incapable, for
any reason, to hold his office, the Board may appoint another person to audit
the accounts of the Mauritius Institute of Professional Accountants.
(3) A person shall not be eligible for appointment under subsection (1)
unless he is a licensed auditor.
(4) No person shall be qualified to be appointed as an auditor where he is—
(a) a member of the Board of the Mauritius Institute of Professional
Accountants; or
(b) a partner of a member of the Board of the Mauritius Institute of
Professional Accountants.
(5) The remuneration of the auditor shall be determined by the Mauritius
Institute of Professional Accountants at its general assembly.
PART V – THE NATIONAL COMMITTEE ON CORPORATE GOVERNANCE