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Appointment of Auditors!!

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Appointment of Auditors!!

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Kim Smith.
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  • August 10, 2019 at 10:36 pm #527093
    omarsherif999
    Member
    • Topics: 5
    • Replies: 0
    • ☆

    Dear Professor,,

    What is the difference between the 2 sentences & why the first sentence is the correct?

    1) Auditors are appointed by the members every year.
    2) Auditors are appointed by the BOD (Board of Directors) every year.

    Who is meant by the members? I think based on my false information that members = Directors of the BOD.

    Thanks So Much,,

    August 11, 2019 at 9:32 am #527120
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8304
    • ☆☆☆☆☆

    “Members” will generally mean “members of the COMPANY” (e.g. see page 11 of the AA notes) – i.e. the SHAREHOLDERS (assuming that the company has shares).

    Directors are members of the board of directors.

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