The Companies (Revision of Defective Accounts and Reports) Regulations 2008

Companies exempt from audit under section 477 [F1 , 479A] or 480 U.K.

18.  Where, in respect of any financial year, a company is exempt under section 477 (small companies: conditions for exemption from audit) [F2 , 479A (subsidiary companies: conditions for exemption from audit)] or 480 (dormant companies: conditions for exemption from audit) of the 2006 Act from the requirements of that Act relating to the audit of accounts, these Regulations apply as if they omitted any reference to an auditor's report, or to the making of such a report.

Textual Amendments

F1 Word in reg. 18 heading inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 12(a) (with reg. 2(6)(7))

F2 Words in reg. 18 inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 12(b) (with reg. 2(6)(7))