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Part III Accounts and audit

England, Wales and Scotland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. General requirements as to accounts and audit
  2. Companies exempt from audit requirements: accountant’s report
  3. Registered societies exempt from audit requirements: accountant’s report
  4. Accounting and audit or reporting requirements for charities
  5. Charities exempt from audit requirements: accountant’s report
  6. Responsibility for securing compliance with accounting requirements
  7. Disclosure of information by auditors etc. to the Relevant Authority