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Companies Act 2006

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

524Information to be given to accounting authorities
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(1)The appropriate audit authority on receiving notice under section 522 or 523 of an auditor’s ceasing to hold office—

(a)must inform the accounting authorities, and

(b)may if it thinks fit forward to those authorities a copy of the statement or statements accompanying the notice.

(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)If either of the accounting authorities is also the appropriate audit authority it is only necessary to comply with this section as regards any other accounting authority.

(4)If the court has made an order under section 520(4) directing that copies of the statement need not be sent out by the company, sections 460 and 461 (restriction on further disclosure) apply in relation to the copies sent to the accounting authorities as they apply to information obtained under section 459 (power to require documents etc).

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