Auditors: Their Duties and Responsibilities Under the Companies Acts and Other Acts of Parliament

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H. Good & Son, 1896 - Auditing - 684 pages

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Page 38 - The number of shares taken from the commencement of the company up to the date of the summary...
Page 424 - ... (79) Once at the least in every year the directors shall lay before the company in general meeting a statement of the income and expenditure for the past year made up to a date not more than three months before such meeting.
Page 48 - The auditors shall make a report to the members upon the balance sheet and accounts; and in every such report they shall state whether, in their opinion, the balance sheet is a full and fair balance sheet, containing the particulars required by these regulations, and properly drawn up so as to exhibit a true and correct view of the state of the company's affairs...
Page 135 - ... shall show separately the expenditure in respect of the several objects of the...
Page 111 - If the requisitions of any such notice as aforesaid are not complied with, any share in respect of which such notice has been given may at any time thereafter, before payment of all calls, interest, and expenses due in respect thereof has been made, be forfeited, by a resolution of the directors to that effect.
Page 16 - Court thinks just, or to contribute such sums of money to the assets of the company by way of compensation in respect of such misapplication, retainer, misfeasance, or breach of trust, as the Court thinks just.
Page 118 - Act, either terminating or permanent, for the purpose of raising by the subscriptions of the members a stock or fund for making advances to members out of the funds of the society, upon security of freehold, copyhold, or leasehold estate, by way of mortgage...
Page 45 - Once at least in every year the accounts of the company shall be examined, and the correctness of the Balance Sheet ascertained, by one or more Auditor or Auditors. 84. — The first Auditors shall be appointed by the directors. Subsequent Auditors shall be appointed by the company in general meeting.
Page 362 - Act all rents, annuities, dividends, and other periodical payments in the nature of income (whether reserved or made payable under an instrument in writing or otherwise) shall, like interest on money lent, be considered as accruing from day to day, and shall be apportionable in respect of time accordingly.
Page 371 - ... Whosoever, being a director, manager, or public officer of any body corporate or public company, shall make, circulate, or publish, or concur in making, circulating, or publishing, any written statement or account which he shall know to be false in any material particular, with intent to deceive or defraud any member, shareholder, or creditor of such body corporate or public company, or with intent to induce any person to become a shareholder or partner therein, or to intrust or advance any property...

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