475 Requirement for audited accounts
475 Requirement for audited accounts
Companies Act 2006 | Legislation

(1)     A company's annual accounts for a financial year must be audited in accordance with this Part unless the company—

(a)     is exempt from audit under—

section 477 (small companies),

[section 479A (subsidiary companies)], or

section 480 (dormant companies);


(b)     is exempt from the requirements of this Part under section 482 (non-profit-making companies subject to public sector audit).

(2)     A company is not entitled to any such exemption unless its balance sheet contains a statement by the directors to that effect.

(3)     A company is not entitled to exemption under any of the provisions mentioned in subsection (1)(a) unless its balance sheet

512 . . .
517 . . .

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