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The Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007
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Audit (ss.475 to 484 and 489 to 539)
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18. In Chapter 5 of Part 16 of that Act (quoted companies: right of members to raise audit concerns at accounts meeting), in section 527 (members’ powers to require website publication of audit concerns)—
(a)subsection (1)(a) (matters relating to audit of company’s accounts) applies to accounts for financial years beginning on or after 6th April 2008, and
(b)subsection (1)(b) (matters relating to circumstances connected with an auditor of the company) applies to auditors appointed for financial years beginning on or after that date.
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