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ACCOUNTS AND AUDIT:
By s.147(1) every company shall cause to be kept in the English language "proper books of account" with respect to -
(a) all sums of money received and expended through the company and the matters in respect of which the receipt and expenditure takes place;
(b) here all sales and purchases of goods by the company;
(c) here the assets and liabilities of the company.
S.147(2) provides like "proper books of account" shall be deemed not to have been kept with regarding to the matters aforesaid whether there are not kept such books as are basically to give a true and fair view of the state of the company's affairs and to explain its transactions.
with s.147(3) (a) the books of account are to be kept at the registered office of the company or, by the consent of the registrar and subject to such conditions as he may impose, at there such other place as the directors think fit, so and shall at all times be open to inspection through the directors.
Auditors: APPOINTMENT: S.159 (1) provides that "every company shall at each annual general meeting appoint an auditor or auditors to hold office from the above
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