PART 2Amendments to the Companies Act 2006
CHAPTER 3Amendments to Part 16 (audit)
Amendments to section 49826
In section 498 (duties of auditor)—
a
in subsections (1)(c) and (2)(c), after “quoted company” insert “or unquoted traded company”;
b
after subsection (6) insert—
7
In this section “unquoted traded company” means a traded company (as defined by section 360C) that is not a quoted company.