Chapter 3: Enhanced Accountability and Transparency
Part A: Application and general requirements of Chapter

s85: Registration of company secretary and auditor

  • (1) Every company that makes an appointment contemplated in section 84(4), irrespective of whether the company does so as required by that section or voluntarily as contemplated in section 34(2), must:
    • (a) maintain a record of its company secretaries and auditors, including, in respect of each person appointed as company secretary or auditor of the company;
      • (i) the name, including any former name, of each such person; and
        • (ii) the date of every such appointment; and
        • (b) if a firm or juristic person is appointed;
          • (i) the name, registration number and registered office address of that firm or juristic person; and
            • (ii) the name of any individual contemplated in section 90(3), if that section is applicable; and
            • (c) any changes in the particulars referred to in paragraphs (a) and (b), as they occur, with the date and nature of each such change.
            • (2) To protect personal privacy, the Minister, by notice in the Gazette, may exempt from the application of subsection (1)(a) categories of names as formerly used by any person:
              • (a) before attaining majority, or by persons who have been adopted, married, divorced or widowed; or
                • (b) in other circumstances prescribed by the Minister.
                • (3) Within 10 business days after making an appointment contemplated in subsection (1), or after the termination of service of such an appointment, a company must file a notice of the appointment or termination, as the case may be, subject to subsection (4).
                  • (4) The incorporators of a company may file a notice of the appointment of the company's first company secretary, auditor or audit committee as part of the company's Notice of Incorporation.

                    Related Sections

                    s34: Additional accountability requirements for certain companies
                    s84: Application of Chapter
                    s90: Appointment of auditor

                    Related Regulations

                    R44: Appointment of auditor or company secretary

                    Related Notes

                    Practice Note: Valued Customer

                    Related Forms

                    CoR44: Company Notice of required appointment