Section 506(2)

The conditions are that the company— considering on reasonable grounds that statement of the name would create or be likely to create a serious risk that the auditor or senior statutory auditor, or any other person, would be subject to violence or intimidation, has resolved that the name should not be stated, and has given notice of the resolution to the Secretary of State, stating— the name and registered number of the company, the financial year of the company to which the report relates, and the name of the auditor and (where the auditor is a firm) the name of the person who signed the report as senior statutory auditor.

← 1 · All articles · 507 →

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