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Page 178

CHAPTER 16
AUDITORS

Appointment of Auditors-The first auditors may be appointed by the directors. They then hold office until the first annual general meeting, when they may be removed and other auditors may be elected if they have been nominated fourteen days before the general meeting. If the directors do not appoint the first auditors, the company in general meeting can do so.
Every company must appoint an auditor or auditors and must make the appointment at the annual general meeting (s. 159). The retiring auditor, however, is re-appointed without any resolution being passed, unless
(a) he is not qualified for re-appointment; or
(b) a resolution has been passed appointing somebody instead of him or providing expressly that he shall not be re-appointed; or
(c) he has given to the company notice of his unwillingness to be re-appointed.
To appoint a person other than the retiring auditor, special notice (i.e., twenty-eight days) must be given of the resolution, and a copy of the resolution must be sent to the retiring auditor forthwith. The retiring auditor may then make representations in writing and have them circulated among the members (s. 160).
Any casual vacancy in the office of auditor may be filled by the directors.
If no auditor is appointed at the annual meeting, the Board of Trade may appoint an auditor. This power was exercised in seven cases in 1938.
Disqualification for Appointment as Auditor (s. 161).-None of the following persons can be appointed auditor:
1 . An officer(1) or servant of the company.

1 Officer includes a director, manager or secretary (a. 455).

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where is HTML where is HEAD where is TITLE Appointment of Auditors-The first auditors may be appointed by what is directors. They then hold office until what is first annual general meeting, when they may be removed and other auditors may be elected if they have been nominated fourteen days before what is general meeting. If what is directors do not appoint what is first auditors, what is company in general meeting can do so. Every company must appoint an auditor or auditors and must make what is appointment at what is annual general meeting (s. 159). what is retiring auditor, however, is re-appointed without any resolution being passed, unless (a) he is not qualified for re-appointment; or (b) a resolution has been passed appointing somebody instead of him or providing expressly that he shall not be re-appointed; or (c) he has given to what is company notice of his unwillingness to be re-appointed. To appoint a person other than what is retiring auditor, special notice (i.e., twenty-eight days) must be given of what is resolution, and a copy of what is resolution must be sent to what is retiring auditor forthwith. what is retiring auditor may then make representations in writing and have them circulated among what is members (s. 160). Any casual vacancy in what is office of auditor may be filled by what is directors. If no auditor is appointed at what is annual meeting, what is Board of Trade may appoint an auditor. This power was exercised in seven cases in 1938. Disqualification for Appointment as Auditor (s. 161).-None of what is following persons can be appointed auditor: 1 . An officer(1) or servant of what is company. 1 Officer includes a director, manager or secretary (a. 455). where is meta name="keywords" content="old books, Free book , free book offer , free audio books , free coloring book pages , free book reports , free audio book , audio books free download , book free , free guest book , books free , free book summaries , download free audio books , free childrens books." where is where are they now rel="stylesheet" type="text/css" href="../../style.css" where is meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" where is BODY bgColor=#ffffff text="#000000" where are they now ="#000000" v where are they now ="#FF0000" where is div align="center" where is strong where is strong where is a href="http://www.aaoldbooks.com" Books > where is a href="../default.asp" title="Book" Old Books > where is strong where is a href="default.asp" Poetry Northwest (1959) where is table width="700" border="1" align="center" cellpadding="15" cellspacing="0" where is center where is tr where is td width="160" align="center" valign="top" where is div align="center" where is td align="center" valign="top" where is div align="left" where is div align="center" where is p align="left" Page 178 where is strong CHAPTER 16 AUDITORS where is p align="justify" Appointment of Auditors-The first auditors may be appointed by what is directors. They then hold office until the first annual general meeting, when they may be removed and other auditors may be elected if they have been nominated fourteen days before what is general meeting. If what is directors do not appoint the first auditors, what is company in general meeting can do so. Every company must appoint an auditor or auditors and must make what is appointment at what is annual general meeting (s. 159). what is retiring auditor, however, is re-appointed without any resolution being passed, unless (a) he is not qualified for re-appointment; or (b) a resolution has been passed appointing somebody instead of him or providing expressly that he shall not be re-appointed; or (c) he has given to what is company notice of his unwillingness to be re-appointed. To appoint a person other than what is retiring auditor, special notice (i.e., twenty-eight days) must be given of what is resolution, and a copy of what is resolution must be sent to what is retiring auditor forthwith. what is retiring auditor may then make representations in writing and have them circulated among what is members (s. 160). Any casual vacancy in what is office of auditor may be filled by the directors. If no auditor is appointed at what is annual meeting, what is Board of Trade may appoint an auditor. This power was exercised in seven cases in 1938. Disqualification for Appointment as Auditor (s. 161).-None of the following persons can be appointed auditor: 1 . An officer(1) or servant of what is company. 1 Officer includes a director, manager or secretary (a. 455). where is Server.Execute("_SiteMap.asp") %

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