http://www.legislation.gov.uk/ukpga/2006/46/section/476/enactedCompanies Act 2006LegislationLocal GovernmentReference LibrariesKing's Printer of Acts of Parliament2021-08-04
Companies Act 2006s. 479A(2)(c)(zi)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 4(b)(i)reg. 2Companies Act 2006Sch. 10 para. 6(2D)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 28(e)reg. 2Companies Act 2006Sch. 10 para. 7(2A)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 29(b)reg. 2Companies Act 2006ActThe Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013reg. 4reg. 1(1)Companies Act 2006ActThe Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013reg. 9(a)reg. 1(1)Companies Act 2006Sch. 11A para. 17E-17GEnglish Devolution and Community Empowerment Act 2026Sch. 36 para. 35s. 108(6)
Part 16AuditChapter 1Requirement for audited accountsRequirement for audited accountsRight of members to require audit
476
1
The members of a company that would otherwise be entitled to exemption from audit under any of the provisions mentioned in section 475(1)(a) may by notice under this section require it to obtain an audit of its accounts for a financial year.
2
The notice must be given by—
a
members representing not less in total than 10% in nominal value of the company’s issued share capital, or any class of it, or
b
if the company does not have a share capital, not less than 10% in number of the members of the company.
3
The notice may not be given before the financial year to which it relates and must be given not later than one month before the end of that year.