C7C5C9C4C11C10C8C2Part 16Audit

Annotations:
Modifications etc. (not altering text)
C7

Pt. 16 applied (with modifications) (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), regs. 1(2), 162, 163 (with reg. 189)

C4

Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))

F2Chapter 4Removal, resignation, etc of auditors

Annotations:
Amendments (Textual)

Statement by auditor on ceasing to hold office

C1C6524F1Provision of information to accounting authorities

F41

Where the appropriate audit authority receives a statement under section 522 or a notice under section 523, the authority may forward to the accounting authorities—

a

a copy of the statement or notice, and

b

any other information the authority has received from the auditor or the company concerned in connection with the auditor's ceasing to hold office.

2

The accounting authorities are—

a

the Secretary of State, and

C3b

any person authorised by the Secretary of State for the purposes of section 456 (revision of defective accounts: persons authorised to apply to court).

F33

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

If the court has made an order under section 520(4) directing that copies of the statement need not be sent out by the company, sections 460 and 461 (restriction on further disclosure) apply in relation to the copies sent to the accounting authorities as they apply to information obtained under section 459 (power to require documents etc).