ABSTRACT

24.1 Part 42 of the CA 2006 sets out the position of statutory auditors. It comprises six Chapters. Chapter 1 provides an introductory framework to Part 42. Chapter 2 contains provisions on individuals and firms. Chapter 3 deals with Auditors General. Chapter 4 is concerned with the register of auditors. Chapter 5 addresses the registered third country auditors. Chapter 6 contains supplementary and general provisions to Part 42.