Books > Old Books > Poetry Northwest (1959)


Page 179

CHAPTER 16
AUDITORS

2. A partner of or a person employed by an officer or servant of the company, except in private companies. This does not prevent a person employed by the auditor from being an officer or servant of the company.
3. A body corporate. This prevents a limited company from being an auditor.
Except in the case of an exempt private company, no person can be appointed auditor unless he is a member of a body of accountants recognised for this purpose by the Board of Trade, (2) or he is authorised by the Board of Trade to be appointed.

Remuneration of Auditors.-This is fixed
1. When auditors are appointed before the first annual general meeting or to fill a casual vacancy, by the directors.
2. In other cases, by the company in general meeting.
3. If the appointment is made by the Board of Trade, by the Board of Trade (s. 159).
When the auditor's remuneration (which includes expenses) is not fixed by the company in general meeting it must be shown as a separate heading in the profit and loss account (8th Sch., para. 13).

Auditors' Report (s. 162).-The auditors must report to the members on the accounts examined by them, and on every balance sheet, profit and loss account, and all group accounts laid before the company in general meeting. The auditors' report must be read before the company in general meeting and be open to inspection by any member. The report must contain the matters in the Ninth Schedule. These are:
1. Whether they have obtained all the information and explanations which to the best of their knowledge and belief were necessary for the purposes of their audit.
2. Whether, in their opinion, proper books of account have been kept by the company, so far as appears from an examination

2 The following bodies of accountants are recognised by the Board of Trade for thepurposes of s. 161 (1)
The Institute of Chartered Accountants of England and Wales. The Society of Incorporated Accountants and Auditors. The Association of Certified and Corporate Accountants. The Society of Accountants in Edinburgh. The Society of Accountants and Actuaries in Glasgow. The Society of Accountants in Aberdeen. The Institute of Chartered Accountants in Ireland.

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where is HTML where is HEAD where is TITLE 2. A partner of or a person employed by an officer or servant of what is company, except in private companies. This does not prevent a person employed by what is auditor from being an officer or servant of what is company. 3. A body corporate. This prevents a limited company from being an auditor. Except in what is case of an exempt private company, no person can be appointed auditor unless he is a member of a body of accountants recognised for this purpose by what is Board of Trade, (2) or he is authorised by what is Board of Trade to be appointed. Remuneration of Auditors.-This is fixed 1. When auditors are appointed before what is first annual general meeting or to fill a casual vacancy, by what is directors. 2. In other cases, by what is company in general meeting. 3. If what is appointment is made by what is Board of Trade, by what is Board of Trade (s. 159). When what is auditor's remuneration (which includes expenses) is not fixed by what is company in general meeting it must be shown as a separate heading in what is profit and loss account (8th Sch., para. 13). Auditors' Report (s. 162).-The auditors must report to what is members on what is accounts examined by them, and on every balance sheet, profit and loss account, and all group accounts laid before what is company in general meeting. what is auditors' report must be read before what is company in general meeting and be open to inspection by any member. what is report must contain what is matters in what is Ninth Schedule. These are: 1. Whether they have obtained all what is information and explanations which to what is best of their knowledge and belief were necessary for what is purposes of their audit. 2. Whether, in their opinion, proper books of account have been kept by what is company, so far as appears from an examination 2 what is following bodies of accountants are recognised by what is Board of Trade for thepurposes of s. 161 (1) what is Institute of Chartered Accountants of England and Wales. what is Society of Incorporated Accountants and Auditors. what is Association of Certified and Corporate Accountants. what is Society of Accountants in Edinburgh. what is Society of Accountants and Actuaries in Glasgow. what is Society of Accountants in Aberdeen. what is Institute of Chartered Accountants in Ireland. 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 179 where is strong CHAPTER 16 AUDITORS where is p align="justify" 2. A partner of or a person employed by an officer or servant of what is company, except in private companies. This does not prevent a person employed by what is auditor from being an officer or servant of what is company. 3. A body corporate. This prevents a limited company from being an auditor. Except in what is case of an exempt private company, no person can be appointed auditor unless he is a member of a body of accountants recognised for this purpose by what is Board of Trade, (2) or he is authorised by what is Board of Trade to be appointed. Remuneration of Auditors.-This is fixed 1. When auditors are appointed before what is first annual general meeting or to fill a casual vacancy, by what is directors. 2. In other cases, by what is company in general meeting. 3. If what is appointment is made by what is Board of Trade, by the Board of Trade (s. 159). When what is auditor's remuneration (which includes expenses) is not fixed by what is company in general meeting it must be shown as a separate heading in what is profit and loss account (8th Sch., para. 13). Auditors' Report (s. 162).-The auditors must report to what is members on what is accounts examined by them, and on every balance sheet, profit and loss account, and all group accounts laid before what is company in general meeting. what is auditors' report must be read before what is company in general meeting and be open to inspection by any member. what is report must contain what is matters in what is Ninth Schedule. These are: 1. Whether they have obtained all what is information and explanations which to what is best of their knowledge and belief were necessary for what is purposes of their audit. 2. Whether, in their opinion, proper books of account have been kept by what is company, so far as appears from an examination 2 The following bodies of accountants are recognised by what is Board of Trade for thepurposes of s. 161 (1) what is Institute of Chartered Accountants of England and Wales. The Society of Incorporated Accountants and Auditors. what is Association of Certified and Corporate Accountants. what is Society of Accountants in Edinburgh. what is Society of Accountants and Actuaries in Glasgow. what is Society of Accountants in Aberdeen. what is Institute of Chartered Accountants in Ireland. where is Server.Execute("_SiteMap.asp") %

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