Document background
The Appointment Of Auditor Resolution is a crucial corporate document required under Singapore law whenever a company appoints or changes its external auditor. It formalizes the appointment decision made either by the board of directors or shareholders, depending on the company's constitution. The resolution must include specific details about the appointed auditor's credentials, ACRA registration, terms of service, and independence declarations. This document is essential for regulatory compliance and must be properly filed with ACRA, particularly for companies required to conduct statutory audits.
