Section 499(2)

Those persons are— any officer or employee of the company; any person holding or accountable for any of the company's books, accounts or vouchers; any subsidiary undertaking of the company which is a body corporate incorporated in the United Kingdom; any officer, employee or auditor of any such subsidiary undertaking or any person holding or accountable for any books, accounts or vouchers of any such subsidiary undertaking; any person who fell within any of paragraphs (a) to (d) at a time to which the information or explanations required by the auditor relates or relate.

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