SCHEDULES
SCHEDULE 5Auditors ceasing to hold office
PART 1Notification requirements
I110
1
Section 524 (information to be given to accounting authorities) is amended as follows.
2
For subsection (1) substitute—
1
Where the appropriate audit authority receives a statement under section 522 or a notice under section 523, the authority may forward to the accounting authorities—
a
a copy of the statement or notice, and
b
any other information the authority has received from the auditor or the company concerned in connection with the auditor's ceasing to hold office.
3
Omit subsection (3).
4
In the heading, for “Information to be given” substitute “
Provision of information
”
.