1、 第 17章 Other Company Officer 公司其他高管 1 Company secretary 公司秘书 Every public company must have a company secretary, who is one of the officers of a company and may be a director. Private companies are not required to have a secretary. 任一股份有限公司必须有公司秘书，是公司高管，有可能是董事。 私人公司可以不需要公司秘书。 Public companies must s
2、till appoint a company secretary, who must be qualified by virtue of being any of the following: 股份有限公司的公司秘书资质（至少满足一个） 1). Qualified accountant: the ACCA, CIMA, ICAEW, ICAS, ICAI or CIPFA 有会计师执照 2). A solicitor,barristeroradvocate 初级律师、出庭律师、离婚律师 3). Qualified chartered company secretary 特许公司秘书 4). S
3、omeone who was a company secretary on the 22nd December 1980 此时间前曾任公司秘书 5). Someone who has been a company secretary of a plc for 3 of the last 5 years 过去 5年有 3 年 曾任公司秘书 6). Anyone else deem fit to hold the post by virtue of any other position held 任何人不管他是什 么职位，只要被认为是合适的 A sole director of a private
4、 company cannot also be the company secretary 私立公司的独立 董事不可以成为公司的秘书。 Common duties under taken by secretaries: 秘书的普通义务 Maintenance of statutory registers 维持法定注册文件 Ensure all annual returns to the Registrar submitted on time 及时递交注册官利润报表 Organise and attend board and general meetings 组织召集董事会，临时会 Ensure
5、 statutory compliance 确保遵守法律规定 Sign such documents as required by the CA2006 根据 CA2006签署相关文件 As discussed in Chapter 9 the company secretary has the power to bind the company in all transactions of an administrative nature via actual implied authority. 公司秘书对公司的行政 合同，有“实际暗示授权”。 2. Auditor 审计师 2.1 App
6、ointmentof auditor 审计师指派 The first auditors may be appointed by the directors, to hold office until the first general meeting at which their appointment is considered.第一个审计师是由董事指派，他的工作将至少持续到 第一次董事大会召开， Subsequent auditors may not take office until the previous auditors has ceased to hold office. G 上
7、任审计师的工作完毕，交接清楚，继任的审计师才会开始新一轮工作。 By members 成员授权 Usually appoint an auditor in general meeting by ordinary resolution. Auditors hold office from 28 days after the meeting in which the accounts arelaid until the end of the corresponding period the next year. This is the caseeven if the auditors are ap
8、pointed at the meeting where the accounts are laid. May appoint in general meeting to fill a casual vacancy. By directors 董事授权 Appoint the first ever auditors. They hold office until the end of the first meeting at which the accounts are considered. May appoint to fill a casual vacancy. By Secretary
9、 of State 国务大臣 May appoint auditors if members fail to. Company must notify Secretary of State within 28 days of the general meeting where the accounts were laid. 举例：如果公司内部无法确认一个审计师，那么 可以申请让国务大臣指派一个审计师，在董事大会召开前 28天 2.2 Exemption from audit 以下情况可以无需审计 Certain companies are exempt form audit provided
10、the following conditions are fulfilled: a) Annualturnovermustbe6.5millionorless 每年交易额6.5M b) Thebalancesheettotalmustbe3.26millionorless 资产平衡表3.26M c) The average number of employees must be 50 or fewer 平均雇员数=50人 d) Dormant companies 休眠公司 不能免除审计义务的情况： e) The exemptions do not apply to public compani
11、es, banking or insurance companies or those subject to a statutebased regulatory regime. 股份有限公司，银行，保险公司等，符合法律基 础作为管理机制的，是不能免除审计义务的。 f) The company is a noncommercial, nonprofit making public sector body which is subject to audit by a public sector auditor. 非盈利的，非商业的公共组织，由公共部门的审计师来审计。 g) Members hold
12、ing 10% or more of the capital of any company can veto the exemption.如果有 10% 以上成员需要公司被审计，则该公司即使符合上述 abcd，也要被审计。 2.3 Duties of an auditor 审计师的义务 a) To make a report to the companys members as to whether or not the accounts have been properly prepared, and whether the directors report is consistent wi
13、th the accounts. 对公司成员 做出审计报告，关于公司的会计报表是否合适，以及董事报告是否和会计报表一致。 b) To give an opinion on the truth and fairness of the accounts.对于会计报表的真实性和公平性 给出意见。 c) To make the necessary investigations in order to be able to deliver their opinions. 为了给出审 计意见，可以做出必要的调查。 d) To report on the consistency of any summary
14、 financial statements circularized by the board. 对 于会计报表的一致性的摘要必须在董事会上公布 2.4 Powers of an auditor 审计师的权利 a) The right to access at all times, the companys books and accounts 任何时候都可以接近账薄 和会计报表 b) To compel the officers to provide such information and explanations as they consider necessary 有权要求高管提供相关
15、信息和必要解释 c) To receive copies of all proposed resolutions 可以拿到所有建议的决议的拷贝文件 d) To attend general meetings 参加董事大会 e) To resign at any time 任何时候有权辞职（审计师如果认为无法对某公司出具审计报告，那 就可以选择辞职，因为审计师是需要对他出具的报告的真实公允负责） 2.5 Resignation of auditors appointment 审计师指聘的辞职 Auditors may resign from their appointment 审计师可以辞职 Auditors may be removed from office 审计师离职 Auditors do not have to be reappointed 审计师拒绝重新指聘
