- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies where—
(a)the directors of a company deliver abbreviated accounts to the registrar, and
(b)the company is not exempt from audit (or the directors have not taken advantage of any such exemption).
(2)The directors must also deliver to the registrar a copy of a special report of the company’s auditor stating that in his opinion—
(a)the company is entitled to deliver abbreviated accounts in accordance with the section in question, and
(b)the abbreviated accounts to be delivered are properly prepared in accordance with regulations under that section.
(3)The auditor’s report on the company’s annual accounts need not be delivered, but—
(a)if that report was qualified, the special report must set out that report in full together with any further material necessary to understand the qualification, and
(b)if that report contained a statement under—
(i)section 498(2)(a) or (b) (accounts, records or returns inadequate or accounts not agreeing with records and returns), or
(ii)section 498(3) (failure to obtain necessary information and explanations),
the special report must set out that statement in full.
(4)The provisions of—
sections 503 to 506 (signature of auditor’s report), and
sections 507 to 509 (offences in connection with auditor’s report),
apply to a special report under this section as they apply to an auditor’s report on the company’s annual accounts prepared under Part 16.
(5)If abbreviated accounts are delivered to the registrar, the references in section 434 or 435 (requirements in connection with publication of accounts) to the auditor’s report on the company’s annual accounts shall be read as references to the special auditor’s report required by this section.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys