xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Prospective
14(1)Section 46 (duty of auditors etc. to report matters to OSCR) of the 2005 Act is modified as follows.
(2)In subsection (2), in the closing words, after “report” insert “in writing”.
Commencement Information
I1Sch. para. 14 not in force at Royal Assent, see s. 21(2)