Section 731 of The Companies Act No. 17 of 2015: Auditor's right to information
(1) An auditor of a company—
(a) has a right of access at all times to the company's accounting records and financial statements, in whatever form they are held; and
(b) may require any of the following persons to provide with such information or explanations as the auditor thinks necessary for carrying out the responsibilities of auditor— (i) an officer or employee of the company;
(ii) a person holding or accountable for any of the company's accounting records or financial statements;
(iii) a subsidiary undertaking of the company that is a body corporate incorporated in Kenya;
(iv) an officer, employee or auditor of any such subsidiary undertaking or any person holding or accountable for any accounting records or financial statements of any such subsidiary undertaking; and
(v) a person who was within any of subparagraphs (i) to (iv) at a time to which the information or explanations required by the auditor relates or relate.
(2) A statement in response to a requirement made under this section may not be used in evidence in criminal proceedings against the person, except proceedings for an offence under section 733.
(3) Nothing in this section compels a person to disclose information in respect of which a claim to legal professional privilege could be maintained in legal proceedings.
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(1) Within fourteen days after an auditor of a company has resigned, the company shall lodge with the Registrar for registration a copy of the notice of resignation.
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