Companies Act · s 133D

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s 133DRegistrar may require company exempt from audit requirements to lodge audited accounts

Notwithstanding sections 133B and 133C, the Registrar may, if he a is satisfied that there has been a breach of any provision of section 121 or 122 or that it is otherwise in the public interest to do so, by notice in writing to a company exempt under section 133B or 133C, require that company to lodge with him, within such time as may be specified in that notice -

(a)

its accounts, duly audited by the auditor or auditors of the company or, where none has been appointed, an auditor or •

Companies

CAP. 39 137

auditors to be appointed by the directors of the company for this purpose; and

(b)

an auditor's report referred to in section 133 in relation to those accounts prepared by the auditor or auditors of the company.

INSPECTION