Section 31Part 0 —
Obligations of recognised auditors
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A recognised auditor shall be subject to the public oversight of the Authority, and shall comply with the Authority’s requirements, including the payment of fees and disciplinary procedures.
A recognised auditor when auditing the accounts of a market traded company, a designated company or an Authority specified company —
(a) is bound by and shall comply with the Rules;
(b) shall, in so far as practicable, maintain the working papers relating to the audit of the company in English; and
(c) shall, subject to this Law, make those working papers in that person’s possession or control available to [text incomplete in provided source]
is bound by and shall comply with the Rules;
shall, in so far as practicable, maintain the working papers relating to the audit of the company in English; and
shall, subject to this Law, make those working papers in that person’s possession or control available to [text incomplete in provided source]