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Changes over time for: Section 524
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Timeline of Changes
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Status:
Point in time view as at 03/10/2022.
Changes to legislation:
Companies Act 2006, Section 524 is up to date with all changes known to be in force on or before 04 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.
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Changes to Legislation
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524[Provision of information] to accounting authoritiesU.K.
This section has no associated Explanatory Notes
[(1)Where the appropriate audit authority receives a statement under section 522 or a notice under section 523, the authority may forward to the accounting authorities—
(a)a copy of the statement or notice, and
(b)any other information the authority has received from the auditor or the company concerned in connection with the auditor's ceasing to hold office.]
(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
Textual Amendments
Modifications etc. (not altering text)
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