Auditors Auditors And with respect to the appointment and duties of auditors, be it enacted as follows: 104Election of auditors. 105Qualification of auditors. 106Rotation of auditors. 107Vacancies in office of auditor. 108Failure of meeting to elect auditor. 109Delivery of balance sheet, &c. by directors to auditors. 110Duty of auditors. 111Powers of auditors. Auditors