This section has no associated Explanatory Notes
10(1)Section 524 (information to be given to accounting authorities) is amended as follows.E+W+S
(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 ”.
Commencement Information
I1Sch. 5 para. 10 in force at 1.10.2015 by S.I. 2015/1732, art. 2(d) (with arts. 4, 6)