475 Requirement for audited accounts
Companies Act 2006 (2006 c 46) | Legislation

Part 16 Audit

Chapter 1
Requirement for Audited Accounts

Requirement for audited accounts

475  Requirement for audited accounts

(1)     A company's annual accounts for a financial year must be audited in accordance with this Part unless the company—

(a)     is exempt from audit under—

section 477 (small companies),

[section 479A (subsidiary companies)], or

section

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