Chwilio Deddfwriaeth

Companies Act 2006

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Exemption from audit: dormant companies

480Dormant companies: conditions for exemption from audit

(1)A company is exempt from the requirements of this Act relating to the audit of accounts in respect of a financial year if—

(a)it has been dormant since its formation, or

(b)it has been dormant since the end of the previous financial year and the following conditions are met.

(2)The conditions are that the company—

(a)as regards its individual accounts for the financial year in question—

(i)is entitled to prepare accounts in accordance with the small companies regime (see sections 381 to 384), or

(ii)would be so entitled but for having been a public company or a member of an ineligible group, and

(b)is not required to prepare group accounts for that year.

(3)This section has effect subject to—

  • section 475(2) and (3) (requirements as to statements to be contained in balance sheet),

  • section 476 (right of members to require audit), and

  • section 481 (companies excluded from dormant companies exemption).

481Companies excluded from dormant companies exemption

A company is not entitled to the exemption conferred by section 480 (dormant companies) if it was at any time within the financial year in question a company that—

(a)is an authorised insurance company, a banking company, an e-money issuer, an ISD investment firm or a UCITS management company, or

(b)carries on insurance market activity.

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