Section 197 — Companies Act 1993: Auditors' fees and expenses

197 Auditors' fees and expenses The fees and expenses of an auditor of a company shall be fixed,— (a) If the auditor is appointed at a meeting of the company, by the company at the meeting or in such manner as the company determines at the meeting: (b) If the auditor is appointed by the directors, by the directors: (c) If the auditor is appointed by the Registrar, by the Registrar. (d) If the auditor is the Auditor-General, in accordance with the Public Audit Act 2001 . Paragraph (d) was inserted, as from 1 July 2001, by section 53 Public Audit Act 2001 (2001 No 10).