During the audit/continued appointment
1. Access to the company’s books and records.
2. To receive information and explanations necessary for the audit.
3. To receive notice of and attend any general meeting of members of the company.
1. Access to the company’s books and records.
2. To receive information and explanations necessary for the audit.
3. To receive notice of and attend any general meeting of members of the company.
4. To be heard at such meetings on matters of concern to the auditor.
On resignation
5. To request an Extraordinary General Meeting (EGM) of the company to explain the circumstances of the resignation.
6. To require the company to circulate the notice of circumstances relating to the resignation.
6. To require the company to circulate the notice of circumstances relating to the resignation.
The auditor’s responsibilities on appointment and removal
On appointment
• Obtain clearance from the client to write to the existing auditor (if denied, appointment should be declined).
• Write to the existing auditor asking if there are any reasons why the appointment should not be accepted
• Obtain clearance from the client to write to the existing auditor (if denied, appointment should be declined).
• Write to the existing auditor asking if there are any reasons why the appointment should not be accepted
On removal/resignation
• Deposit at the company’s registered office a statement of the circumstances connected with the removal/resignation or • a statement that there are no such circumstances
• deal promptly with requests for clearance from new auditors.
• deal promptly with requests for clearance from new auditors.