Appointment of Auditors



Appointment and remuneration of auditors


At any time before the first annual general meeting of a company, the directors of the company may appoint, or (if the directors do not make an appointment) the company at a general meeting may appoint, a person to be the auditor of the company, and any auditor so appointed shall hold office until the conclusion of the first annual general meeting.


A company shall at each annual general meeting of the company appoint a person to be the auditor of the company, and any auditors so appointed shall hold office until the conclusion of the next annual general meeting of the company.


The directors of a company may appoint an approved company auditor to fill any casual vacancy in the office of auditor of the company, but while such a vacancy continues the surviving or continuing auditor, if any, may act.


If a company does not appoint an auditor as required, the Registrar may on the application in writing of any member of the company make the appointment.


A person shall not be capable of being appointed auditor of a company at an annual general unless he held office as auditor of the company immediately before the meeting or notice of his nomination as auditor was given to the company by a member of the company not less than twenty-one days before the meeting.


Where notice of nomination of a person as an auditor of a company is received by the company whether for appointment at an adjourned meeting or at an annual general meeting, the company shall, not less than seven days before the adjourned meeting or the annual general meeting, send a copy of the notice to the person nominated, to each auditor, if any, of the company and to each person entitled to receive notice of general meetings of the company.


A person shall not be capable of being appointed auditor of a company at an annual general meeting unless he held office as auditor of the company immediately before the meeting or notice of his nomination as auditor was given to the company by a member of the company not less than twenty-one days before the meeting.


If, after notice of nomination of a person as an auditor of a company has been given to the company, the annual general meeting of the company is called for a date twenty-one days or less after the notice has been given, the person shall be capable of being appointed auditor of the company and, if the annual general meeting is called for a date not more than seven days after the notice has been given and a copy of the notice is, at the time notice of the meeting is given, sent to each person to whom it is required to be sent, the company shall be deemed to have complied in relation to the notice.


The fees and expenses of an auditor of a company—


(a) in the case of an auditor appointed by the company at a general meeting—shall be fixed by the company in general meeting or, if so authorized by the members at the last preceding annual general meeting, by the directors; and


(b) in the case of an auditor appointed by the directors or by the Registrar—may be fixed by the directors or by the Registrar, as the case may be and, if not so fixed, shall be fixed as provided in paragraph (a) as if the auditor had been appointed by the company.


Company Auditors


A person shall not be appointed, and shall not act, as auditor for any company if he is responsible for or if he is the partner, employer or employee of a person responsible for the keeping of the register of members or the register of holders of debentures of the company.


Resignation Of Auditor ​


An auditor of a company may resign—


(a) if he is not the sole auditor of the company; or


(b) at a general meeting of the company, but not otherwise.


If an auditor gives notice in writing to the directors of the company that he desires to resign, the directors shall call a general meeting of the company as soon as is practicable for the purpose of appointing an auditor in place of the auditor who desires to resign and on the appointment of another auditor the resignation shall take effect.


According to section 281 of the Companies Act 2016, an auditor may resign his office by giving a notice of resignation to the company at the company’s registered office. The auditor’s term of office shall come to an end after 21 days from which the notice is given or from the date as may be specified in the notice. The company shall send a copy of the notice to the Registrar within 7 days from the receiving of the notice of resignation based on section 282(2) of the Companies Act 2016.


Notification of Resignation of Auditor


Company No.


COMPANIES ACT 2016


Section 282(1)


NOTIFICATION OF RESIGNATION OF AUDITOR


______________________(Company Name)



To the Registrar of Companies,


The company has received a notice of resignation dated …………………. from ……………. (name of firm of auditors), ………… (firm number) on ……………………….. (date the company received the notice).


A copy of the notice of resignation is attached.



Declaration:


I confirm that the facts and information stated in this document are true and to the best of my knowledge.


Signed by:



____________________________

(Secretary)


Name :

License / Membership No. :

SSM Practicing Certificate No. :

Date :



Attention:

It is an offence under section 591 of the Companies Act 2016 to make or authorize the making of a statement that a person knows is false or misleading and that person may be liable, upon conviction, to imprisonment for a term not exceeding ten years or to a fine not exceeding RM3million or to both.



LODGER INFORMATION


Name :


NRIC No. :


Address :


Phone No. :


Email :


Meanwhile, the auditor who has given the notice of resignation to the company shall submit his statement of circumstances connected with his resignation to the Registrar within 7 days from the submission to company as required under section 284(1) Companies Act 2016.

Cessation of Office By Auditor



Company No.


COMPANIES ACT 2016


Section 284


CESSATION OF OFFICE BY AUDITOR

______________________(Company Name)



To the Registrar of Companies,


I/We hereby submit a copy of a *written representation/*statement of circumstances pursuant to subsection 277(3) or subsection 281(1) of the Companies Act 2016.


* Strike out whichever is not applicable

Note: The written representation or statement of circumstances must be made on the audit firm’s official letterhead.


Signed by:



__________________

(Name of the firm)

Name :

Firm No. :




__________________

(Partner of the firm)

Name :

Approval No. :



Date:



Attention:

It is an offence under section 591 of the Companies Act 2016 to make or authorize the making of a statement that a person knows is false or misleading and that person may be liable, upon conviction, to imprisonment for a term not exceeding ten years or to a fine not exceeding RM3million or to both.



LODGER INFORMATION


Name :


NRIC No. :


Address :


Phone No. :


Email :



Removal Of Auditor​​

An auditor of a company may be removed from office by resolution of the company at a general meeting of which special notice has been given, but not otherwise.


Where special notice of a resolution to remove an auditor is received by a company—


(a) it shall forthwith send a copy of the notice to the auditor concerned and to the Registrar; and


(b) the auditor may, within seven days after the receipt by him of the copy of the notice make representations in writing to the company (not exceeding a reasonable length) and request that, prior to the meeting at which the resolution is to be considered, a copy of the representations be sent by the company to every member of the company to whom notice of the meeting is sent.


The company shall send a copy of the representations as so requested and the auditor may require that the representations be read out at the meeting.


Where an auditor of a company is removed from office at a general meeting of the company—


(a) the company may, at the meeting, by a resolution passed by a majority of not less than three-fourths of such members of the company as being entitled so to do vote in person or, where proxies are allowed, by proxy forthwith appoint another person nominated at the meeting as auditor; or


(b) the meeting may be adjourned to a date not earlier than twenty days and not later than thirty days after the meeting and the company may, by ordinary resolution, appoint another person as auditor, being a person notice of whose nomination as auditor has, at least ten days before the resumption of the adjourned meeting, been received by the company.


A company shall, forthwith after the removal of an auditor from office, give notice in writing of the removal to the Registrar and, if the company does not appoint another auditor, the Registrar shall appoint an auditor.


An auditor appointed shall hold office until the conclusion of the next annual general meeting of the company.


According to section 277 of the Companies Act 2016, a company upon receiving the special notice of intention to remove auditor from office shall immediately send a copy of the notice to the auditor proposed and to the Registrar. Download Notification of Special Notice To Remove Auditor


Company No.


COMPANIES ACT 2016


Section 277


NOTIFICATION OF A SPECIAL NOTICE TO REMOVE AUDITOR


______________________(Company Name)



To the Registrar of Companies,


The company has received a special notice from ……………. (member of company) to remove ………………. (name of auditor), ………. (firm number) from office through a special notice dated ……..


A copy of the special notice is attached.



Signed by:



____________________________

(Secretary)


Name :

License no/ Membership No. :

SSM Practicing Certificate No. :

Date :



Attention:

It is an offence under section 591 of the Companies Act 2016 to make or authorize the making of a statement that a person knows is false or misleading and that person may be liable, upon conviction, to imprisonment for a term not exceeding ten years or to a fine not exceeding RM3million or to both.



LODGER INFORMATION


Name :


NRIC No. :


Address :


Phone No. :


Email :


Upon receiving the special notice, the auditor concerned may within 7 days from the receipt of the notice make a representation in writing to the company and request that a copy of the representations to be circulated by the company to every member to whom the notice of the meeting is sent. The auditor then shall submit a copy of the written representation to the Register within 7 days from the submission date. Cessation of Office Of Auditor


Company No.


COMPANIES ACT 2016


Section 284


CESSATION OF OFFICE BY AUDITOR


______________________(Company Name)



To the Registrar of Companies,


I/We hereby submit a copy of a *written representation/*statement of circumstances pursuant to subsection 277(3) or subsection 281(1) of the Companies Act 2016.


* Strike out whichever is not applicable

Note: The written representation or statement of circumstances must be made on the audit firm’s official letterhead.


Signed by:



__________________

(Name of the firm)

Name :

Firm No. :




__________________

(Partner of the firm)

Name :

Approval No. :



Date:



Attention:

It is an offence under section 591 of the Companies Act 2016 to make or authorize the making of a statement that a person knows is false or misleading and that person may be liable, upon conviction, to imprisonment for a term not exceeding ten years or to a fine not exceeding RM3million or to both.



LODGER INFORMATION


Name :


NRIC No. :


Address :


Phone No. :


Email :


After passing of the resolution to remove auditor form office under section 276 of the Companies Act 2016, the company shall give a notice of the fact to the Registrar within 14 days in accordance with section 278(1) Companies Act 2016. Notification To Remove Auditor From Office



Company No.


COMPANIES ACT 2016


Section 278(1)


NOTIFICATION TO REMOVE AUDITOR FROM OFFICE


______________________(Company Name)



To the Registrar of Companies,


Pursuant to section 276(1) of the Companies Act 2016, a general meeting of the members of …………………….. (company name) was duly convened and held at ……………………. on ………..………(event date) where the Ordinary Resolutions was duly passed to remove from office ………………… (name of the firm) ………………. (firm number) for the above company with effect from ……………... (effective date of removal).



Signed by:



___________________

(Secretary)


Name :

License No./ Membership No. :

SSM Practicing Certificate No. :

Date :



Attention:

It is an offence under section 591 of the Companies Act 2016 to make or authorize the making of a statement that a person knows is false or misleading and that person may be liable, upon conviction, to imprisonment for a term not exceeding ten years or to a fine not exceeding RM3million or to both.



LODGER INFORMATION


Name :


NRIC No. :


Address :


Phone No. :


Email :



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