Revised Laws of Saint Lucia (2021)

31.   Appointment of auditors

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    (1)   A person shall not be appointed auditor of a company incorporated in Saint Lucia unless—

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      (a)     he or she is a member of the Institute of Chartered Accountants of Saint Lucia or such other professional association as may be prescribed; or

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      (b)     the company has served on the Registrar written notice of its intention to make such appointment; and

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      (c)     the Registrar has failed to serve on the company a written notice of objection to the appointment within one month of the date on which the company served notice of the appointment on him or her.

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    (2)   In this section “person” includes a firm or a partnership.