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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
I1Sch. 5 para. 9 in force at 1.10.2015 by S.I. 2015/1732, art. 2(d) (with arts. 4, 6)