489 Appointment of auditors of public company: general
Companies Act 2006 | Legislation

Public companies

489  Appointment of auditors of public company: general

(1)     An auditor or auditors of a public company must be appointed for each financial year of the company, unless the directors reasonably resolve otherwise on the ground that audited accounts are unlikely to be required.

(2)     For each financial year for which an auditor or auditors is or are to be appointed (other than the company's first financial year), the appointment must be made before the end of the accounts meeting of the company at which the company's annual accounts and reports for the previous financial year are laid.

(3)     The

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