Deregulation Act 2015 (c. 20)

SCHEDULES

Valid from 01/10/2015

SCHEDULE 5 E+W+S Auditors ceasing to hold office

PART 1 E+W+S Notification requirements

12 (1) Schedule 8 to the Companies Act 2006 (index of defined expressions) is amended as follows. E+W+S

(2) Omit the entry for “major audit”.

(3) At the appropriate places insert—

“exempt reasons, in relation to an auditor of a company ceasing to hold office (in Chapter 4 of Part 16)

section 519A”

“non-public interest company (in Chapter 4 of Part 16)

section 519A”

“public interest company (in Chapter 4 of Part 16)

section 519A”