SCHEDULES
SCHEDULE 5Auditors ceasing to hold office
PART 1Notification requirements
I19
1
Section 522 (duty of auditor to notify appropriate audit authority) is amended as follows.
2
For subsections (1) to (4) substitute—
1
Where an auditor of a company sends a statement under section 519, the auditor must at the same time send a copy of the statement to the appropriate audit authority.
3
In the heading, for “notify” substitute “
send statement to
”
.