The Companies (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019 No. 970

PART 2 Amendments to the Companies Act 2006

CHAPTER 3 Amendments to Part 16 (audit)

Amendments to section 498

26.  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.”.