[(1) Where the appropriate audit authority receives a statement under section 522 or a notice under section 523, the authority may forward to the accounting authorities—
(a) a copy of the statement or notice, and
(b) any other information the authority has received from the auditor or the company concerned in connection with the auditor's ceasing to hold office.]
(2) The accounting authorities are—
(a) the Secretary of State, and
(b) any person authorised by the Secretary of State for the purposes of section 456 (revision of defective accounts: persons authorised to apply to court).
(3) . . .
(4) If the court has made
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