This section has no associated Explanatory Memorandum
35. In section 527 of the Companies Act 2006—U.K.
(a)subsection (1)(a) (matters relating to audit of company's accounts) applies to accounts for financial years beginning on or after 1st October 2009, 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.