Section 198 — Companies Act 1993: Appointment of partnership

198 Appointment of partnership (1) A partnership may be appointed by the firm name to be the auditor of a company if all or some of the partners are persons who are qualified to be appointed as auditors of the company. (2) The appointment of a partnership by the firm name to be the auditor of a company is deemed, notwithstanding section 199 of this Act, to be the appointment of all the persons who are partners in the firm from time to time. (3) Where a partnership that includes persons who are not qualified to be appointed as auditors of a company is appointed as auditor of a company, the persons who are not qualified to be appointed as auditors must not act as auditors of the company. Compare: 1955 No 63 s 163(2)