{
  "url": "https://openlegislation.uk/companies-act-2006/section-522",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-522.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/522",
  "kind": "section",
  "number": "522",
  "heading": "Duty of auditor to send statement to appropriate audit authority",
  "text": "(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.\n(5) A person ceasing to hold office as auditor who fails to comply with this section commits an offence.\n(6) If that person is a firm an offence is committed by—\n(a) the firm, and\n(b) every officer of the firm who is in default.\n(7) In proceedings for an offence under this section it is a defence for the person charged to show that he took all reasonable steps and exercised all due diligence to avoid the commission of the offence.\n(8) A person guilty of an offence under this section is liable—\n(a) on conviction on indictment, to a fine;\n(b) on summary conviction, to a fine not exceeding the statutory maximum.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 522(1) substituted for s. 522(1)-(4) (1.10.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 5 para. 9(2); S.I. 2015/1732, art. 2(d) (with arts. 4 6)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 522 heading substituted (1.10.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 5 para. 9(3); S.I. 2015/1732, art. 2(d) (with arts. 4 6)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 484-539 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 11 (with transitional provisions and savings in regs. 7, 9, Sch. 2)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 519-526 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 46; (as amended (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 19 (with reg. 2(6)(7)); (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 53; 2020 c. 1, Sch. 5 para. 1(1); and (6.5.2021) by The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Reports) (Authorised Person) Order 2021 (S.I. 2021/465), arts. 1(2), 6(5) (with art. 9))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/522",
    "retrieved_at": "2026-10-29T09:13:40.060156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}