# The Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007, Paragraph 10


(1) In Chapter 2 of Part 16 of that Act (appointment of auditors)—
(a) sections 489 and 490 (appointment of auditors by public companies) apply to appointments for financial years beginning on or after 6th April 2008;
(b) section 491 (term of office of auditors of public company) applies to auditors appointed for financial years beginning on or after that date.
(2) Sections 384, 385, 387 and 388(1), (3) and (4) of the 1985 Act or Articles 392, 393, 395 and 396(1), (3) and (4) of the 1986 Order continue to apply to appointments by public companies for financial years beginning before that date.

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Source: https://www.legislation.gov.uk/uksi/2007/3495/schedule/4/paragraph/10 (the official version)
Page: https://openlegislation.uk/companies-act-2006-commencement-no-5-transitional-provisions-and-savings-order-2007/schedule-4/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.