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The Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007

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Audit (ss.475 to 484 and 489 to 539)

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12.  (1)  In Chapter 3 of Part 16 of that Act (functions of auditor)—

(a)sections 495 to 498 (auditor’s report and duties of auditor) apply to auditors’ reports on accounts or reports for financial years beginning on or after 6th April 2008;

(b)sections 499 to 501 (rights of auditors) apply to auditors appointed for financial years beginning on or after that date;

(c)sections 503 to 509 (signature of auditor’s report and offences in connection with auditor’s report) apply to auditors’ reports on accounts or reports for financial years beginning on or after that date.

(2) Sections 235 to 237, 389A and 389B of the 1985 Act or Articles 243 to 245, 397A and 397B of the 1986 Order continue to apply as regards financial years beginning before that date.

(3) Section 502 of the Companies Act 2006 (auditor’s rights in relation to resolutions and meetings) applies to auditors appointed on or after 6th April 2008.

(4) Section 390 of the 1985 Act or Article 398 of the 1986 Order continues to apply to auditors appointed before that date.

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