Part VTransfer of undertaking, etc.
54Final accounts of Company
1
The accounts of the Company shall be made up to the appointed day and shall be audited by an auditor appointed by the Company, being a person eligible for appointment as a company auditor by virtue of section 25 of the [1989 c. 40.] Companies Act 1989.
2
The auditor’s fee shall be payable by the registered company.
3
Any sum due from any person to the Company and certified by the auditor to be so due shall be paid to the registered company.