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Companies Act, 1973 (Act No. 61 of 1973)

Chapter X: Auditors

Appointment

276. Notice by, and entries in register of directors and officers and lodging of returns pertaining to, auditors

 

 

1) The written consent contemplated in section 269(1) shall be given by the person concerned on the prescribed form.

 

2) Any other person who consents to his appointment as auditor of a company, other than a retiring auditor contemplated in section 270(2), shall give notice on the prescribed form to the company concerned of such consent on his part.

 

3)
a) Any auditor of a company shall give notice on the prescribed form to the company concerned of any change in his or her particulars which are in terms of section 215(2) to be entered in the register referred to in that section, and he or she shall give such notice within fourteen days after the occurrence of any such change.
b) The requirements of paragraph (a) are met if the auditor gives notice of the relevant changes to the Registrar in the prescribed electronic format and also to the company concerned.

 

4)
a) A company shall, after any entry has been made in the register referred to in section 215 in respect of particulars pertaining to the auditor of the company, lodge with the Registrar a return in the prescribed form, and the company shall lodge such return within fourteen days after an auditor has vacated his or her office or after receipt of a notice contemplated in subsection (2) or (3) of this section, as the case may be.
b) If the auditor of the company has given notice to the Registrar of any changes contemplated in subsection (3) and in the manner contemplated therein, the lodging of a return by the company in respect of such changes is not required.

 

5) Any company which fails to lodge a return contemplated in subsection (4), and any person who fails to comply with any provision of subsection (2) or (3), shall be guilty of an offence.

 


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