Section 485(2)

For each financial year for which an auditor or auditors is or are to be appointed (other than the company's first financial year), the appointment must be made before the end of the period of 28 days beginning with— the end of the time allowed for sending out copies of the company's annual accounts and reports for the previous financial year (see section 424), or if earlier, the day on which copies of the company's annual accounts and reports for the previous financial year are sent out under section 423. This is the “period for appointing auditors”.

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