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# When is the appointment of a company secretary, an auditor, and an audit committee compulsory for a private comp

Written by Dr. Adv. Leigh Hefer & Jayne Hunter-Rhys. _COMPANY SECRETARY’S HANDBOOK (2021)_. Published by [Genesis Corporate Services](https://genesiscorporate.co.za/publications/publications/company-secretarys-handbook?utm_source=infodocs&utm_medium=blog&utm_campaign=What%20is%20the%20definition%20of%20a%20company%20secretary?).


1. Section 34(2) provides that a private company, personal liability company, or a non-profit company is not required to comply with Chapter 3 of the Act, except to the extent contemplated in section 84(1)(c), or as required by the company’s MOI.

2. This means that a private company, personal liability company, or non-profit company is not obliged to appoint a company secretary or an audit committee, even if it is obliged to have its AFS audited, unless its shareholders or members (a non-profit company has members), voluntarily elects to do so amending the company’s MOI to that effect.

**Source:** Section 34(2) of Companies Act 71 of 2008; Companies Regulation 44

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