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ACCOUNTS & AUDITORS - Coggle Diagram

- - - - Within eighteen months from the date of its incorporation and subsequently within six months of its financial year end.
- - - - The name of every person who was a director of the company
        
        During financial year
        
        During the period commencing from the end of the financial year and ending on the date of the report.
      - The principal activities of the company in the course of the financial year including its subsidiaries and the matters set out in the 5th Schedule including a business review report under Part II.
- - - - In the case of newly incorporated companies, at least 30 days before the end of the period for the submission of the first financial statements to the Registrar.
      - To fill a casual vacancy in the office of auditor.
  - - - In the case of subsequent years following the submission of its first financial statements during the period for appointing auditor, or shall the Board fails to appoint under Section 267(3).
- - - - At any time before the first annual general meeting of the company
      - To fill casual vacancy in the office of the auditor
  - - - The first annual general meeting of the appointment
      - The next annual general meeting for the appointment
  - - - At the annual general meeting
      - If the company should have appointed an auditor at an annual general meeting but failed to do so, or If the Board failed to appoint under Section 271(2)
- - - - An officer of the company
      - A partner or employee of an officer of the company
      - A shareholders of a corporation whose employee is an officer of the company
- - - - By ordinary resolution at a general meeting and
        by special notice to be sent to the auditor proposed to be removed and the Registrar as stated under Section 277.
- - - - Obtaining all the information and explanations that he required
      - Proper accounting and other records including register have been kept by the company as required by the Act
      - The returns received from branch offices of the company are adequate
      - Appropriate procedures and methods used by a holding company or a subsidiary in arriving at the amount taken into any consolidated accounts
  - - - any breach or non observant of the company to the Act
      - the circumstances in his opinion has not been or will not be adequately dealt with by his comment or by bringing to the notice of the directors of the company.
      - In the matter of public company with serious offence involving fraud and dishonesty is being committed against the company or this Act by officers of the company