ADVOKS GLOBAL · KENYA
Companies Act
735. Auditor to sign and date auditor’s report
Edition: 2024-12-27 · In force
735. Auditor to sign and date auditor’s report
(1)Subject to subsection (2), an auditor shall—(a)sign and date the auditor's report; and(b)ensure that the auditor's name is prominently displayed in the report.(2)If the auditor is a firm, the senior statutory auditor of the firm shall sign the report on behalf of the firm.(3)An auditor who fails to comply with subsection (1), or a senior statutory auditor who fails to comply with (2), commits an offence and is liable on conviction to a fine not exceeding two hundred thousand shillings.