Section 750 of The Companies Act No. 17 of 2015: Auditor to lodge copy of statement with Registrar
(1) Unless within twenty-one days from and including the day on which the auditor lodged a statement in accordance with section 748 the auditor receives notice of an application to the Court under section 749, the auditor shall, within a further seven days, lodge a copy of the statement with the Registrar for registration.
(2) If an application to the Court is made under section 749 (company's duties in relation to statement) and the auditor subsequently receives notice under subsection (6) of that section, the auditor shall, within seven days after receiving the notice, lodge a copy of the statement with the Registrar for registration.
(3) An auditor who fails to comply with subsection (1) or (2) commits an offence and on conviction is liable to a fine not exceeding five hundred thousand shillings.
(4) In proceedings for an offence under subsection (3), it is a defence for the person charged with the offence to establish on a balance of probabilities that the person took all reasonable steps, and exercised all due diligence, to avoid the commission of the offence.
(5) An auditor who fails to comply with subsection (1) commits an offence and is liable on conviction, to a fine not exceeding one million shillings.
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