Section 475(1)

A company's annual accounts for a financial year must be audited in accordance with this Part unless the company— is exempt from audit under— or section 477 (small companies), section 479A (subsidiary companies) or section 480 (dormant companies); is exempt from the requirements of this Part under section 482 (non-profit-making companies subject to public sector audit).

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