Companies Act 1985 (c. 6)

Part XI U.K. Company administration and procedure

Chapter IV U.K. Meetings and Resolutions

[F1 Appointment of auditors] U.K.

Textual Amendments

F1 New ss. 384–388A inserted (subject to the savings and transitional provisions in S.I. 1990/355, arts. 4, 10, Sch. 4) by Companies Act 1989 (c. 40, SIF 27), ss. 118, 119(1), 213(2), (as part of the text inserted to replace Chapter V as mentioned in s. 118 of the 1989 Act)

[F2 384 Duty to appoint auditors. E+W+S

(1) [F3 Every public company] shall appoint an auditor or auditors in accordance with this Chapter.

This is subject to section 388A ([F4 certain companies] exempt from obligation to appoint auditors).

(2) Auditors shall be appointed in accordance with section 385 (appointment at general meeting at which accounts are laid), F5 . . . .

(3) References in this Chapter to the end of the time for appointing auditors are to the end of the time within which an appointment must be made under section 385(2) F6 . . .

(4) F7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F2 S. 384 repealed (1.10.2007 with application to private companies) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/2194, art. 8, Sch. 2 Pt. 1 (with art. 12)

F3 Words in s. 384(1) substituted (1.10.2007 with effect in accordance with Sch. 4 para. 8(6) of the amending S.I.) by The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), art. 10(1), Sch. 4 para. 8(1)(a) (with art. 12)

F4 Words in s. 384(1) substituted (11.8.1994) by S.I. 1994/1935, reg. 4, Sch. 1 Pt.I para. 4

F5 Words in s. 384(2) omitted (1.10.2007 with effect in accordance with Sch. 4 para. 8(6) of the amending S.I.) by virtue of The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), art. 10(1), Sch. 4 para. 8(1)(b) (with art. 12)

F6 Words in s. 384(3) omitted (1.10.2007 with effect in accordance with Sch. 4 para. 8(6) of the amending S.I.) by virtue of The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), art. 10(1), Sch. 4 para. 8(1)(c) (with art. 12)

F7 S. 384(4) omitted (1.10.2007 with effect in accordance with Sch. 4 para. 8(6) of the amending S.I.) by virtue of The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), art. 10(1), Sch. 4 para. 8(1)(d) (with art. 12)

Modifications etc. (not altering text)

C1 S. 384 applied with modifications by S.I. 1985/680, regs. 4, 6, Sch.

C2 S. 384 applied (with modifications) (6.4.2001) by S.I. 2001/1090, reg. 4, Sch. 2 Pt. I