Section 102
of International Business Companies Order, 2000
ORDERIn forceProvision 103 of 189
Section 102
(1)
Subject to section 96 an auditor of an IBC shall carry out an audit in respect thereof in each audit period.
(2)
Every auditor shall report to the members as to his audit and matters disclosed thereby and as to every balance sheet and profit and loss account and as to any other accounts put before the members.
(3)
Every auditor shall give such further reports and information as are required by regulations made under this Order.
Powers of auditors.