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Changes over time for: Section 475


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 26/10/2023
Status:
Point in time view as at 17/06/2016. This version of this provision has been superseded.

Status
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Changes to legislation:
Companies Act 2006, Section 475 is up to date with all changes known to be in force on or before 05 March 2025. 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.

Changes to Legislation
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475Requirement for audited accountsU.K.
This
adran has no associated
Nodiadau Esboniadol
(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);
or
(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 contains a statement by the directors to the effect that—
(a)the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, and
(b)the directors acknowledge their responsibilities for complying with the requirements of this Act with respect to accounting records and the preparation of accounts.
(4)The statement required by subsection (2) or (3) must appear on the balance sheet above the signature required by section 414.
Textual Amendments
Modifications etc. (not altering text)
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