Section 264: Disqualifications of Company Auditor

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What is a disqualification for a person to be appointed as a company auditor?

Being an undischarged bankrupt within Malaysia

Under what circumstances can an approved company auditor consent to be appointed as an auditor of a company?

If they are not an officer of the company or its related corporation

What would disqualify a person from being appointed as a company auditor according to Section 264?

Having a spouse who is a shareholder of a corporation whose employee is an officer of the company or its related corporation

Which of the following would disqualify a person from being appointed as a company auditor?

Being an undischarged bankrupt within Malaysia

What would prevent a person from consenting to be appointed as an auditor of a company?

Being an approved company auditor

Which circumstance would not disqualify a person from being appointed as a company auditor?

Being responsible for the keeping of the register of debenture holders of the company

This quiz focuses on the disqualifications of a company auditor as prescribed in Section 264. It covers the conditions under which a person connected to the company cannot be appointed as an auditor, and the offences related to the appointment of an auditor.

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