Implementation of Geneva Conventions Act, 2012
R 385
Companies Act, 1973 (Act No. 61 of 1973)Chapter X: AuditorsRights, Duties and Remuneration281. Auditor's right of access to books and to be heard at general meetings |
An auditor of a company shall-
| a) | have the right of access at all times to the accounting records and all books and documents of the company, and be entitled to require from the directors or officers of the company such information and explanations as he thinks necessary for the performance of his duties as auditor, |
| b) | in the case of an auditor of a holding company, have the right of access to all current and former financial statements of any subsidiary of such holding company and be entitled to require from the directors or officers of such holding company or subsidiary all such information and explanations in connection with any such statements and in connection with the accounting records, books and documents of the subsidiary as he may consider necessary and |
| c) | be entitled to attend any general meeting of the company and to receive all notices of and other communications relating to any general meeting which any member of the company is entitled to receive and to be heard at any general meeting which he attends on any part of the business of the meeting which concerns him as auditor. |
