attendance at shareholders meetings Auditor’s A board shall ensure that the auditor of the company - is permitted to attend any meeting of shareholders of the company; receives notices and communications relating to the meeting which a shareholder of the company is entitled to receive; and is heard at a meeting of the company which he or she attends on any part of business of the meeting which concerns him or her as auditor. report Auditor’s (1) An auditor of a company shall make a report to the shareholders on the accounts audited by him or her. An report shall comply with auditing standards issued, auditor’s adopted and published by the Lesotho Institute of Accountants. An report under subsection (1) shall state whether - auditor’s the auditor has obtained all information and explanations that he or she requires; in the opinion, proper accounting records have auditor’s been kept by the company, in so far as appears from the examination of those records; in the opinion, and according to the information auditor’s and explanations given to him or her as shown by the accounting records, documents and other information of the company, the accounts comply with this Part and where they do not, the respects in which they fail to comply; and in the opinion, the financial statements give a true auditor’s and fair view of the financial position of the company, the
Auditor’s attendance at shareholders meetings A board shall ensure that the auditor of the company - is permitted to attend any meeting of shareholders of the company; receives notices and communications relating to the meeting which a shareholder of the company is entitled to receive; and is heard at a meeting of the company which he or she attends on any part of business of the meeting which concerns him or her as auditor. Auditor’s report (1) An auditor of a company shall make a report to the shareholders on the accounts audited by him or her. An auditor’s report shall comply with auditing standards issued, adopted and published by the Lesotho Institute of Accountants. An auditor’s report under subsection (1) shall state whether - the auditor has obtained all information and explanations that he or she requires; in the auditor’s opinion, proper accounting records have been kept by the company, in so far as appears from the examination of those records; in the auditor’s opinion, and according to the information and explanations given to him or her as shown by the accounting records, documents and other information of the company, the accounts comply with this Part and where they do not, the respects in which they fail to comply; and in the auditor’s opinion, the financial statements give a true and fair view of the financial position of the company, the
act_18_of_2011_docx_15688.docx