Auditors Auditors And with respect to the appointment and duties of auditors, be it enacted as follows: 101Election of auditors. 102Qualification of auditors. 103Rotation of auditors. 104Vacancies in office of auditor. 105Failure of meeting to elect auditor. 106Delivery of balance sheet, &c. by directors to auditors. 107Duty of auditors. 108Powers of auditors. Auditors