- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/11/1999)
- Gwreiddiol (Fel y'i Deddfwyd)
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Companies Act 1985, Section 388A is up to date with all changes known to be in force on or before 23 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)A company which by virtue of section 249A (certain categories of small company) or section 250 (dormant companies) is exempt from the provisions of Part VII relating to the audit of accounts is also exempt from the obligation to appoint auditors.
(2)The following provisions apply if a company which has been exempt from those provisions ceases to be so exempt.
(3)Where section 385 applies (appointment at general meeting at which accounts are laid), the directors may appoint auditors at any time before the next meeting of the company at which accounts are to be laid; and auditors so appointed shall hold office until the conclusion of that meeting.
(4)Where section 385A applies (appointment by private company not obliged to lay accounts), the directors may appoint auditors at any time before—
(a)the end of the period of 28 days beginning with the day on which copies of the companys annual accounts are next sent to members under section 238,or
(b)if notice is given under section 253(2) requiring the laying of the accounts before the company in general meeting, the beginning of that meeting;
and auditors so appointed shall hold office until the end of that period or, as the case may be, the conclusion of that meeting.
(5)If the directors fail to exercise their powers under subsection (3) or (4), the powers may be exercised by the company in general meeting.]
Textual Amendments
F1S. 388A substituted (11.8.1994) by S.I. 1994/1935, reg. 3
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