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Section 495(1)

CA 2006
Companies Act 2006 · United Kingdom

A company's auditor must make a report to the company's members on all annual accounts of the company of which copies are, during his tenure of office— in the case of a private company, to be sent out to members under section 423; in the case of a public company, to be laid before the company in general meeting under section 437.

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