• Foundations

Appointing an auditor for a foundation

An auditor appointed for a foundation must be a KHT or HT auditor or auditing firm.

The rules of a foundation may require two or more auditors to be appointed. If the auditor appointed for a foundation is not an auditing firm, their deputy auditors must be authorised as well. Each individual appointed as an auditor must have an authorised deputy auditor or auditing firm.