Section 412 CAMA 2020 Section 412 Companies and Allied Matters Act is about Resignation of auditors. It is under Chapter 15 (Audit) of the Act. (1) An auditor of a company may resign his office by depositing a notice in writing to that effect at the company’s registered office, and such notice operates to bring…

Section 411 CAMA 2020 Section 411 Companies and Allied Matters Act is about Supplementary provisions relating to auditors. It is under Chapter 15 (Audit) of the Act. (1) A special notice is required for a resolution at a general meeting of a company— (a) appointing as auditor a person other than a retiring auditor ;…

Section 410 CAMA 2020 Section 410 Companies and Allied Matters Act is about Auditors’ right to attend company’s meetings. It is under Chapter 15 (Audit) of the Act. (1) A company’s auditors are entitled to attend any general meeting of the company and to receive all notices of and other communications relating to any general…

Section 409 CAMA 2020 Section 409 Companies and Allied Matters Act is about Removal of auditors. It is under Chapter 15 (Audit) of the Act. (1) A company may by ordinary resolution remove an auditor before the expiration of his term of office, notwithstanding anything in any agreement between it and him. (2) Where a…

Section 408 CAMA 2020 Section 408 Companies and Allied Matters Act is about Renumeration of auditors. It is under Chapter 15 (Audit) of the Act. (1) The remuneration of the auditors of a company— (a) in the case of an auditor appointed by the directors, may be fixed bythe directors ; or (b) shall, subject…

Section 407 CAMA 2020 Section 407 Companies and Allied Matters Act is about Auditors’ duties and powers. It is under Chapter 15 (Audit) of the Act. (1) The company’s auditors shall, in preparing their report to carry out such investigations as may enable them to form an opinion whether— (a) proper accounting records have been…

Section 406 CAMA 2020 Section 406 Companies and Allied Matters Act is about Improper influence on conduct of audit. It is under Chapter 15 (Audit) of the Act. (1) It shall be an offence for any officer, insider, director of a company, or any other person acting under the direction of such officer, insider or…

Section 405 CAMA 2020 Section 405 Companies and Allied Matters Act is about Corporate responsibility for financial reports. It is under Chapter 15 (Audit) of the Act. (1) The chief executive officer and chief financial officer of a company other than a small company or persons performing similar functions shall certify in each audited financial…

Section 404 CAMA 2020 Section 404 Companies and Allied Matters Act is about Auditors’ report and audit committee. It is under Chapter 15 (Audit) of the Act. (1) The auditors of a company shall make a report to its members on the accounts examined by them, and on every balance sheet and profit and loss…

Section 403 CAMA 2020 Section 403 Companies and Allied Matters Act is about Qualification of Auditors. It is under Chapter 15 (Audit) of the Act. (1) The provisions of any Act establishing a body of accountants shall have effect in relation to any investigation or audit for the purpose of this Act and none of…