Paragraph 14 Reports from auditors etc.I1I2
Scotland
(1)
Section 46 (duty of auditors etc. to report matters to OSCR) of the 2005 Act is modified as follows.
(2)
In subsection (2), in the closing words, after “report” insert “in writing”.
Annotations
Commencement
- I1
Sch. para. 14 not in force at Royal Assent, see s. 21(2)
- I2
Sch. para. 14 in force at 1.4.2024 by S.S.I. 2024/63, reg. 2(1), sch. Pt. 1