1.Keong and Kon are unsure and are concerned about the procedures involved in removing an auditor if there is a need to do so. Explain to them whether they can remove an auditor any time at their option or whether there are any available procedures under the Companies Act 2016, which may afford an auditor some protections from such removal. (5 marks)

2.Dubax Bhd. which is a finance company, lent money to a few companies after reviewing their audited accounts. The borrowers however were unable to meet their commitments and Dubax Bhd. therefore commenced an action against the auditors, claiming that they had been negligent in conducting the audit. The negligence of the auditors was the primary reason Dubax Bhd. suffered severe losses. Advise the auditors as to whether they are responsible for the losses suffered by Dubax Bhd. (13 marks)

3.The company's accounts are audited by Joanne. It is apparent that Joanne has been negligent in auditing the company's account. Isabel, Ally, Louis and Martin all believe that Joanne should be removed before her period of office has expired. Isabel writes a letter to Joanne informing her that her service as the company's auditor is terminated. Advise Joanne on the validity of her removal as an auditor.