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138. Auditors’ Functions
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LEGAL ENTITIES LEGISLATION
REGULATIONS
COMPANIES REGULATIONS
PART 1: GENERAL
PART 2: THE APPOINTMENT AND ROLE OF REGISTRAR
PART 3: INCORPORATION AND REGISTRATION OF COMPANIES
PART 4: COMPANY FORMATION AND INCORPORATION
PART 5: CORPORATE CAPACITY AND TRANSACTIONS
PART 6: CLASS RIGHTS
PART 7: PRIVATE COMPANIES AND PUBLIC COMPANIES
PART 8: MERGERS
PART 9: COMPROMISES AND ARRANGEMENTS
PART 10: ACCOUNTS, REPORTS AND AUDIT
CHAPTER 1–ACCOUNTS, REPORTS AND AUDIT: GENERAL
CHAPTER 2–ACCOUNTS AND REPORTS
CHAPTER 3–AUDITORS
134. Qualification and registration of Auditors
135. Register of Auditors
136. Appointment and removal of Auditors
137. Auditor’s report to Company
138. Auditors’ Functions
139. Resignation of Auditor
140. Cooperation with Auditors
141. Obligation of disclosure by Auditor
142. Court orders
PART 11: OTHER TYPES OF COMPANY
PART 12: RECOGNISED COMPANIES
PART 13: TRANSFER OF INCORPORATION
PART 14: POWERS AND REMEDIES
PART 14-1: ULTIMATE BENEFICIAL OWNERS
PART 14-2: WHISTLEBLOWING
PART 15: GENERAL PROVISIONS
SCHEDULE 1: INTERPRETATION
GENERAL PARTNERSHIP REGULATIONS
LIMITED PARTNERSHIP REGULATIONS
LIMITED LIABILITY PARTNERSHIP REGULATIONS
NON-PROFIT INCORPORATED ORGANIZATIONS REGULATIONS
FOUNDATIONS REGULATIONS
TRUST REGULATIONS
INSOLVENCY REGULATIONS
NETTING REGULATIONS
PAYMENT SYSTEM SETTLEMENT FINALITY REGULATIONS
COMMON REPORTING STANDARD REGULATIONS
PERSONAL PROPERTY REGULATIONS
RULES
WAIVERS AND MODIFICATIONS
OTHER
FINANCIAL SERVICES LEGISLATION
POLICIES AND POLICY STATEMENTS
NOTICES
GUIDANCE
TEMPLATE
CONSULTATION PAPERS
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137. Auditor’s report to Company
139. Resignation of Auditor
