Amendments to section 498
This section has no associated Explanatory Memorandum
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.”.