Section 457(1)

The Secretary of State may by order (an “authorisation order”) authorise for the purposes of section 456 any person appearing to him— to have an interest in, and to have satisfactory procedures directed to securing, compliance by companies with the requirements of this Act ... relating to accounts , strategic reports and directors’ reports, to have satisfactory procedures for receiving and investigating complaints about companies' annual accounts , strategic reports and directors’ reports, and otherwise to be a fit and proper person to be authorised.

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