Secretarial practice

Bibliographic data

Monograph

Identifikator:: 1828236004

URN:: urn:nbn:de:zbw-retromon-249926

Document type:: Monograph

Title:: Secretarial practice

Edition:: fourth edition

Place of publication:: Cambridge

Publisher:: W. Heffer & Sons Ltd

Year of publication:: 1930

Scope:: viii, 987 Seiten

Digitisation:: 2022

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

DOMINION LEGISLATION—AUSTRALIA 825 222 (2) and (7). Auditors must use reasonable diligence with the view of ascertaining that the books of the company have been properly kept, and must obtain from the directors before reporting, a private balance sheet giving the details on which the shareholders’ balance sheet is founded, and shewing amongst other things, the amount of deduction (if any) for bad or doubtful debts. 0 person may act as auditor for a company unless he is licensed by the Companies’ Auditors’ Board, which is a Board of three persons appointed by the governor. Proprietary Company’ is a company which by its memorandum imposes on itself the same limitations as are imposed on a private company by s. 26 of the English Act of 1929, and, in addition, prohibits the receipt, except from its members, of deposits whether bearing interest or not. Its certificate of incorporation must certify that it is a proprietary company, and the word ‘proprietary’ must be inserted in its name immediately before ‘limited.’ No director, manager or promoter may be appointed voluntary liquidator except by a resolution of creditors at a meeting called for that purpose. Foreign Companies. A foreign company ‘which includes any unincorporated body or association which may sue or hold property in the name of its secretary or other authorised officer) is one incorporated outside Tasmania which fcarries on business in Tasmania, but a company is not deemed to be ‘carrying on business,’ if it only sells goods by an agent, or nas only invested its funds or other property in the State. It must, within one month of commencing business, file with the registrar a certified copy of its constitution, a list of the directors in the country where it is incorporated and in Tasmania (if any), and the name and address of its agent. A foreign limited com- pany must in every prospectus issued in Tas- mania state the country in which it is incor- porated. Foreign companies carrying on the business of trustees and executors must deposit a security of £5000. 5. 269. No company may purchase or own shares or debentures J For the distinction between * carrying on business’ and ‘establishing a place ~f Lord Advocate v. Huron & Erie Loan Co. 1011. Scottish Cases. 61° business

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