Rwanda
Corporate Guide

Is there a requirement for a company to appoint an auditor in Rwanda?

Article 131 requires every company to appoint an external auditor to audit its annual accounts.

It provides that the appointment of an auditor is authorised by the shareholders by ordinary resolution. The first auditor of the company may be appointed by the board of directors, without the approval of the shareholders.

In cases where no auditor is appointed, the Registrar General has the power to direct the company to appoint its auditor within 30 days after incorporation.