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Section 490A(3)

CA 2006
Companies Act 2006 · United Kingdom

But where the breach in question is a breach of section 489C, sections 1248 and 1249 (Secretary of State’s power to require second audit) apply as if the auditor was not an appropriate person, or the auditors were not appropriate persons, for the period during which the audit was conducted.

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