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Companies (Audit, Investigations and Community Enterprise) Act 2004

Section 43 - Audit

243.This section gives the Regulator a power to require an audit of a CIC's annual accounts.  Any auditor appointed under this clause will have all the rights of an auditor as set out in section 389A of the Companies Act 1985 (as amended bysection 8 of the Act) (subsection (3)). The offences for non-compliance with that section of the Companies Act 1985 will also apply.

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