C5C4C7C3C9C8C6C2Part 16Audit

Annotations:
Modifications etc. (not altering text)
C5

Pt. 16 applied (with modifications) (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), regs. 1(2), 162, 163 (with reg. 189)

C3

Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))

Chapter 5Quoted companies: right of members to raise audit concerns at accounts meeting

C1528Requirements as to website availability

1

The following provisions apply for the purposes of section 527 (website publication of members' statement of audit concerns).

2

The information must be made available on a website that—

a

is maintained by or on behalf of the company, and

b

identifies the company in question.

3

Access to the information on the website, and the ability to obtain a hard copy of the information from the website, must not be conditional on the payment of a fee or otherwise restricted.

4

The statement—

a

must be made available within three working days of the company being required to publish it on a website, and

b

must be kept available until after the meeting to which it relates.

5

A failure to make information available on a website throughout the period specified in subsection (4)(b) is disregarded if—

a

the information is made available on the website for part of that period, and

b

the failure is wholly attributable to circumstances that it would not be reasonable to have expected the company to prevent or avoid.