Solicitors & Lawyers
Legal Terms
Term: auditors
1.
Auditors are examiners of company accounts. Auditors must be appointed by public companies. Membership of a recognised supervisory body is required by a person to audit company accounts.
As auditors play an important part in the administration of companies, and companies' accoutantability to shareholders, special provisions in respect auditors are included in the Companies Acts.
Usage: The auditors were appoint pursuant to s 25 of the Companies Act 1985.
Related Words: company audit; public company; Companies Act 1985 UK; Companies Acts; private company; limited company.
Directors' Duties – Fines, Companies, Company Directors and Proportionality
Companies: Internal Governance – Directors’ Duties Under the Companies Act 2006
Business Structures – Limited Liability Partnerships
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