Section 475(3)

A company is not entitled to exemption under any of the provisions mentioned in subsection (1)(a) unless its balance sheet contains a statement by the directors to the effect that— the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, and the directors acknowledge their responsibilities for complying with the requirements of this Act with respect to accounting records and the preparation of accounts.

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