Deregulation Act 2015 (c. 20)

SCHEDULES

SCHEDULE 5 E+W+S Auditors ceasing to hold office

PART 1 E+W+S Notification requirements

9 (1) Section 522 (duty of auditor to notify appropriate audit authority) is amended as follows. E+W+S

(2) For subsections (1) to (4) substitute—

“(1) Where an auditor of a company sends a statement under section 519, the auditor must at the same time send a copy of the statement to the appropriate audit authority.”

(3) In the heading, for “notify” substitute “ send statement to ”.

Commencement Information

I1 Sch. 5 para. 9 in force at 1.10.2015 by S.I. 2015/1732, art. 2(d) (with arts. 4, 6)