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<h1>Auditor appointment process requires committee or board to assess qualifications and disclose professional conduct proceedings before appointment.</h1> Appointment requires the Audit Committee or the Board to assess proposed auditors' qualifications and experience and consider any orders or pending professional-conduct proceedings; the committee (or Board where no committee exists) recommends a candidate to the Board, which must either accept and recommend to members or refer back with reasons, and, if disagreement persists, record reasons and present its recommendation to members. The auditor appointed at the annual general meeting serves for the prescribed multi-year tenure from that meeting.
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