Companies Regulations (Auditors) Rules 2025(A)

GENERAL INTRODUCTORY PROVISIONS

The Registrar, in exercise of the powers conferred by section 1032A of the Companies Regulations 2020, hereby makes the following Rules.

PART 1 - APPLICATION AND DEFINITIONS 

1. CITATION, COMMENCEMENT AND INTERPRETATION

(1) These Rules may be cited as the Companies Regulations (Auditors) Rules 2025(A).

(2) These Rules will come into force on the date of their publication.

(3) Defined terms used in these Rules and their meanings are contained in Schedule 1.

(4) Unless the context otherwise requires:

(a) references to sections are to sections of the Companies Regulations;

(b) a reference to a "Rule" or "Rules" is a reference to these Rules and a reference to a numbered Rule, Part or Schedule is to the relevant Rule, Part or Schedule of these Rules; and

(c) words in the singular include the plural and vice versa and a reference to a gender includes references to all genders.

(5) The Companies Regulations (Auditors) Rules 2025 are repealed.

2. APPLICATION OF THESE RULES

These Rules apply in respect of:

(a) an Auditor Applicant;

(b) a Registered Auditor;

(c) an Audit Principal Applicant; and

(d)