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The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012

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Subsidiary companies: conditions for exemption from audit

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6.  In section 475(1)(a) of the 2006 Act (requirement for audited accounts), after the entry for section 477 (but before the following “or”) insert—

section 479A (subsidiary companies).

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