8(1)Section 521 (copy of statement to be sent to registrar) is amended as follows.E+W+S
(2)Before subsection (1) insert—
“(A1)This section applies where an auditor (“A”) of a company sends a statement to the company under section 519 except where—
(a)the company is a non-public interest company, and
(b)the statement includes a statement to the effect that A considers that none of the reasons for A's ceasing to hold office, and no matters (if any) connected with A's ceasing to hold office, need to be brought to the attention of members or creditors of the company (as required by section 519(3B)).”
(3)In subsection (1), for “Unless” substitute “ Where this section applies, unless ”.
Commencement Information
I1Sch. 5 para. 8 in force at 1.10.2015 by S.I. 2015/1732, art. 2(d) (with arts. 4, 6)