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Companies Act 2016 - Coggle Diagram
Companies Act 2016
Sec 261(1)
A co that is not required by this Act to lodge FS with the Registrar shall lodge with the Registrar a statement relating to the FS of the co required to be circulated to its members, signed by the auditor of the company
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(a) stating whether the co has in his opinion kept proper accounting records and other books during the period covered by those accounts
(c) stating whether the auditor's report on the FS was made subject to any qualification or opinion under any applicable auditing stds, or included comment made under subsection 266(3) and, if so, particulars of the qualification or comment,
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Sec 263
Sec 263 (1) Any person may apply to the Minister charged with the responsibility for finance to be approved as a co. auditor for the purposes of this Act
Sec 263 (2) The Minister charged with responsibility for finance may, if he is satisfied that the applicant is of good character and competent to perform the duties of an auditor under this Act, upon payment the prescribed fee, approve the applicant as a company auditor
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S.264 (c)
if he is indebted to the co >RM25,000
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Sec 277
Sec 277 (1): special notice shall be required for a resolution to remove auditor from office at general meeting
Sec 277 (3): the auditor may make a representation in writing within 7 days from the receipt of the special notice
Sec 277 (2): upon receipt of the special notice, the co shall send a copy to the Registrar
Sec 281 & 282
Sec 281 (1) : an auditor may resign by giving a written notice to the office at the registered office.
Sec 281 (2) : the notice under sec 281 (1) shall bring the end of the auditor’s office after 21 days of the date of the notice.
Sec 282 (1): the company shall send a copy of the notice to the Registrar within 7 days from the received date.
Sec 266
state whether the FS are properly drawn up in accordance with the AAS, given a true & fair view, and to report any defect or irregularities
shall report to the members on the FS and on the co’s accounting and other records related to the FS
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