- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)An auditor or auditors of a private company must be appointed for each financial year of the company, unless the directors reasonably resolve otherwise on the ground that audited accounts are unlikely to be required.
(2)For each financial year for which an auditor or auditors is or are to be appointed (other than the company’s first financial year), the appointment must be made before the end of the period of 28 days beginning with—
(a)the end of the time allowed for sending out copies of the company’s annual accounts and reports for the previous financial year (see section 424), or
(b)if earlier, the day on which copies of the company’s annual accounts and reports for the previous financial year are sent out under section 423.
This is the “period for appointing auditors”.
(3)The directors may appoint an auditor or auditors of the company—
(a)at any time before the company’s first period for appointing auditors,
(b)following a period during which the company (being exempt from audit) did not have any auditor, at any time before the company’s next period for appointing auditors, or
(c)to fill a casual vacancy in the office of auditor.
(4)The members may appoint an auditor or auditors by ordinary resolution—
(a)during a period for appointing auditors,
(b)if the company should have appointed an auditor or auditors during a period for appointing auditors but failed to do so, or
(c)where the directors had power to appoint under subsection (3) but have failed to make an appointment.
(5)An auditor or auditors of a private company may only be appointed—
(a)in accordance with this section, or
(b)in accordance with section 486 (default power of Secretary of State).
This is without prejudice to any deemed re-appointment under section 487.
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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.
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