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Companies Act · s 132

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s 132Disqualification for appointment as auditor

None of the following persons shall be qualified for appointment as auditor of a company -

(a)

a director or officer of the company;

(b)

except where the company is a private company, a person who is a partner of or in the employment of an officer of the company;

Companies

CAP. 39 133

(c)

a body corporate.

Auditors' report and auditors' right of access to books and right to attend general meetings