COMPANIES REGULATIONS, 1966
PART III - GENERAL PROVISIONS RELATING TO FORMS AND OTHER DOCUMENTS.
Regulation 8A. Firms of Auditors.
(1) In this regulation -
"approval number", in relation to an auditor, is the number allocated to that person on the approval granted by the Minister charged with responsibility for finance under section 8 of the Act;
"firm number", in relation to a firm of auditors, is the number allocated to it on the first lodgment of a return in Form 5 under paragraph (3) ; and
"partners", in relation to a firm of auditors, includes a sole-proprietor of a firm.
(2) For the purpose of section 9 (4) of the Act and pursuant to section 11, the Registrar shall cause a Register of Firms of Auditors to be kept and shall cause to be entered in the Register in relation to a firm of auditors-
(a) the name of the firm;
(b) the firm number;
(c) the address of the principal place of business and the address of each other place of business (if any);
(d) the date of commencement of business; and
(e) the full names, addresses, approval numbers and other particulars of all the partners,
and may cause to be entered in the Register such other particulars as the Registrar considers appropriate.
(3) Within one month after the date of coming into force of this regulation, in the case of a firm which has been appointed as auditor of a company or within one month after the date of commencement of business in the case of a new firm, a return made in accordance with Form 5 set out in the Second Schedule to these Regulations and signed by one of the partners of the firm, shall be lodged with the Registrar.
(4) Where a firm that has been appointed as auditor of a company is reconstituted by reason of retirement, withdrawal or death of a partner or partners or by reason of the admission of a new partner or new partners or where there is a change in any particulars relating to the firm or its partners, a return in Form 5 indicating the relevant alteration and the relevant date of the alteration shall be lodged with the Registrar within one month of such relevant date.
(5) A report or notice that purports to be made or given by a firm appointed as auditor of a company shall not be taken to be duly made or given unless-
(a) it is signed in the name of the firm and in his own name by the partner of the firm who is an approved company auditor; and
(b) the firm number and the approval number of the partner is legibly written or printed either under or alongside the signature of the firm and the partner respectively.
[Ins. P.U.(A) 16 / 1986:s.6]
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