Companies Act 1967 · 2020 Revised Edition · Part 6 · Financial Statements and Audit
205AA. Resignation of non‑public interest company auditors
Last amended by an amending law of 2017. 2 amendments in all.
Official textFrom Singapore Statutes Online, unchanged
An auditor of a non‑public interest company (other than a company which is a subsidiary company of a public interest company) may resign before the end of the term of office for which the auditor was appointed by giving the company a notice of resignation in writing.
company
“company” means a company incorporated under this Act or under any corresponding previous written law;
Where a notice of resignation is given under subsection (1), the auditor’s term of office expires —
at the end of the day on which notice is given to the company; or
if the notice specifies a time on a later day for the purpose, at that time.
Within 14 days beginning on the date on which a company receives a notice of resignation under subsection (1), the company must lodge with the Registrar a notification of that fact in such form as the Registrar may require.
Registrar
“Registrar” means the Registrar of Companies appointed under this Act and includes any Deputy or Assistant Registrar of Companies;
In this section and sections 205AB, 205AC and 205AF —
“non‑public interest company” means a company other than a public interest company;
“public interest company” means a company which is listed or in the process of issuing its debt or equity instruments for trading on an approved exchange in Singapore, or such other company as the Minister may prescribe.
listed
“listed”, in relation to a company or corporation, means a company or corporation that has been admitted to the official list of an approved exchange in Singapore and has not been removed from that official list;
Terms defined in this Act
approved exchange in Singapore
Defined · s 4“approved exchange in Singapore” means an approved exchange as defined in section 2(1) of the Securities and Futures Act 2001;
company
Defined · s 4“company” means a company incorporated under this Act or under any corresponding previous written law;
listed
Defined · s 4“listed”, in relation to a company or corporation, means a company or corporation that has been admitted to the official list of an approved exchange in Singapore and has not been removed from that official list;
Registrar
Defined · s 4“Registrar” means the Registrar of Companies appointed under this Act and includes any Deputy or Assistant Registrar of Companies;
subsidiary company
Defined · s 209A“subsidiary company” means a company that is a subsidiary as defined in the Accounting Standards;
Part 7
Arrangements, Reconstructions and Amalgamations
Part 8
Part 8A
Part 9
Investigations
Part 10
Dissolution
Part 10A
Transfer of Registration
Part 11
Various Types of Companies, Etc.
Part 11A
Register of Controllers, Nominee Directors and Nominee Shareholders of Companies
Part 12