Section 97
of International Business Companies Order, 2000
ORDERIn forceProvision 98 of 189
Section 97
(1)
Subject to the provisions of sections 95 and 96, an IBC may appoint an approved auditor to be the auditor of the company for such period as the company may determine upon the previous auditor ceasing to hold office.
(2)
An IBC may, at a general meeting of which notice has been given to the auditor not less than twenty-eight days before the date of the meeting, remove an auditor from office.
Subject to section 96, where an auditor is removed, the IBC shall at the meeting at which the auditor is removed or at a general meeting held within one month thereafter, appoint a registered company auditor to take the place of the auditor so removed.
Auditor ceasing to be registered.