Section 1249(1)

If a person accepts an appointment, or continues to act, as statutory auditor of a company at a time when he knows he is not an appropriate person, the company may recover from him any costs incurred by it in complying with the requirements of section 1248. For this purpose “appropriate” is to be construed in accordance with subsection (3) of that section.

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Source: legislation.gov.uk · retrieved 2026-09-04