THE PROCEDURE

FOR REMOVAL
OF AUDITORS
PREPARED BY GROUP 7:
1. SITI MARIAM BT WAN MAHADZIR (2020957587)
2. NUR SHAHIRAH BINTI ABDUL KARIM (2020982625)
3. NARISA BINTI MOHD ZOLKEFILI (2020966419)
4. AZYAN SALMA BINTI MAT RUSDI (2020985149)

PREPARED FOR:
MISS NUR AIDA BINTI MOHD KAMAL

CLASS: AM2256A
 PROCEDURES

Section 277 of the CA 2016,

1. A company upon receiving the

special notice of intention to
remove auditor from office shall
immediately send a copy of the
notice to the auditor proposed and
to the Registrar
 Section 277 (3) & (4) of the CA 2016,

the auditor may make a representation

in writing not exceeding a reasonable

2.
length to the company within 7 days
from the receipt of the special notice,
and may request that prior to the
meeting, the company send a copy of
the representations to every member
of the company to whom notice of the
meeting is sent
 Section 277 (5) of the CA 2016,

if a copy of the representation is not

sent, the auditor may, without prejudice

3.
to the right to be heard orally, require
that the representation be read out at
the meeting
 Section 277 (6) of the CA 2016,

The circulation and reading of the

written representation will not be
required with the consent of the court 4.
After the resolution is passed, the

5.
company must give a notice of that fact
to the Registrar within 14 days.