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Companies Act 2006

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Changes over time for: Paragraph 24

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Version Superseded: 02/07/2012

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Point in time view as at 01/10/2011. This version of this provision has been superseded. Help about Status

Changes to legislation:

Companies Act 2006, Paragraph 24 is up to date with all changes known to be in force on or before 16 February 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. Help about Changes to Legislation

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24(1)The arrangements referred to in paragraph 16(1) are appropriate arrangements—

(a)for the carrying out of investigations into public interest cases arising in connection with the performance of statutory audit functions [F1or third country audit functions] by members of the body,

(b)for the holding of disciplinary hearings relating to members of the body which appear to be desirable following the conclusion of such investigations,

(c)for requiring such hearings to be held in public except where the interests of justice otherwise require,

(d)for the persons before whom such hearings have taken place to decide whether (and, if so, what) disciplinary action should be taken against the members to whom the hearings related, and

(e)for ensuring that the carrying out of those investigations, the holding of those hearings and the taking of those decisions are done independently of the body.

(2)In this paragraph—

  • public interest cases” means matters which raise or appear to raise important issues affecting the public interest;

  • statutory audit function” means any function performed as a statutory auditor.

  • [F2third country audit function” means any function related to the audit of a UK-traded non-EEA company.]

Textual Amendments

F2Sch. 10 para. 24(2): definition of "third country audit function" inserted (1.10.2011 with application in accordance with reg. 1(6)) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011 (S.I. 2011/1856), reg. 5(5)(b)

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