1248 Secretary of State's power to require second audit of a company
Companies Act 2006 (2006 c 46) | Legislation

Chapter 6
Supplementary and General

Power to require second company audit

1248  Secretary of State's power to require second audit of a company

(1)     This section applies where a person appointed as statutory auditor of a company was not an appropriate person for any part of the period during which the audit was conducted.

(2)     The Secretary of State may direct the company concerned to retain an appropriate person—

(a)     to conduct a second audit of the relevant accounts, or

(b)     to review the first audit and to report (giving his reasons) whether a second audit is needed.

(3)     For the purposes of subsections (1) and (2)

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