{
  "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-43",
  "json_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-43.json",
  "legislation": "ukpga/2004/27",
  "legislation_title": "Companies (Audit, Investigations and Community Enterprise) Act 2004",
  "legislation_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004",
  "path": "section/43",
  "kind": "section",
  "number": "43",
  "heading": "Audit",
  "text": "(1) The Regulator may by order require a community interest company to allow the annual accounts of the company to be audited by a qualified auditor appointed by the Regulator.\n(2) A person is a qualified auditor if he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 .\n(3) Sections 499 to 501 of the Companies Act 2006 (auditor’s rights to information) apply in relation to an auditor appointed under this section ...\n(4) On completion of the audit the auditor must make a report to the Regulator on such matters and in such form as the Regulator specifies.\n(5) The expenses of the audit, including the remuneration of the auditor, are to be paid by the Regulator.\n(6) An audit under this section is in addition to, and does not affect, any audit required by or by virtue of any other enactment.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 43(2) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 31 (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 43(3) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 234(3) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 43(3) repealed (1.10.2007) by Companies Act 2006 (Commencement No.3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), art. 1(3)(a), Sch. 4 para. 106, Sch. 5 (with art. 12)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 43 in force at 1.7.2005 by S.I. 2004/3322, art. 2(3), Sch. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/27/section/43",
    "retrieved_at": "2026-10-29T09:16:59.566027+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."
}