Section 91 Investments and Securities Act 2025

Section 91 of the Investments and Securities Act 2025 is about Duty of auditor to report on internal controls of public companies. It is under Part IX (Regulation of Securities) of the Act. It provides as follows:

An auditor of a public company shall, in his audit report to the company, issue a statement as to the existence, adequacy and effectiveness or otherwise of the internal control system of the public company.