# Companies Clauses Consolidation Act 1845, Section 107: Duty of auditors.


It shall be the duty of such auditors to receive from the directors the half-yearly or other periodical accounts and balance sheet required to be presented to the shareholders, and to examine the same.

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Source: https://www.legislation.gov.uk/ukpga/Vict/8-9/16/section/107 (the official version)
Page: https://openlegislation.uk/companies-clauses-consolidation-act-1845/section-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.