132. Disqualification for appointment as auditor

Terms defined in this Act

• body corporate

  body corporate

  Defined · s 135A

  "body corporate" includes a company incorporated elsewhere than in Brunei Darussalam;

  Open s 135A
• company

  company

  Defined · s 2

  "company" means a company incorporated or registered under this Act;

  Open s 2
• director

  director

  Defined · s 2

  "director" includes any person occupying the position of director of a corporation by whatever name called and includes a person in accordance with whose directions or instructions the directors of a Companies corporation are accustomed to act and an alternate or substitute director;

  Open s 2
• officer

  officer

  Defined · s 2

  "officer", in relation to a corporation, includes - (a) any director or secretary of the corporation or a person employed in an executive capacity by the corporation; @) a receiver and manager of any part of the undertaking of the corporation appointed under a power contained in any instrument; and (c) any liquidator of a company appointed in a voluntary winding up, but does not include - (i) any receiver who is not also a manager; (ii) any receiver and manager appointed by the Court; (iii) any liquidator appointed by the Court or by the creditors; and (iv) an Executive Manager appointed by the Minister under section 230(1) of the Insolvency Order, 2016 (S 112016);

  Open s 2
• private company

  private company

  Defined · s 2

  "private company" means - (a) any company which immediately prior to 3 1 st December 201 0, being the date of commencement of the Companies Act (Amendment) Order, 201 0 (S 1 18/20 1 O), was a private company; @) any company incorporated as a private company by virtue of section 29; or (c) any company converted into a private company pursuant to section 30, being a company which has not ceased to be a private company under section 30;

  Open s 2