Section 251: Signature of auditor’s report
The Companies Act, 2017 · Federal Acts · in_force
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251. Signature of auditor’s report.—(1) The auditor’s report must state the name of the auditor, engagement partner, be signed, dated and indicate the place at which it is signed. (2) Where the auditor is an individual, the report must be signed by him. (3) Where the auditor is a firm, the report must be signed by the partnership firm with the name of the engagement partner.
Effective date: 2017-05-30
Related sections
Section 250: Audit of cost accountsSection 252: Penalty for non-compliance with provisions by companiesSection 249: Duties of auditorSection 253: Penalty for non-compliance with provisions by auditorsSection 248: Auditors’ right to informationSection 254: Power of registrar to call for information or explanation
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