Section 519(3B)

Where— an auditor (“A”) of a non-public interest company is required by subsection (2) to send a statement, and A considers that none of the reasons for A's ceasing to hold office, and no matters (if any) connected with A's ceasing to hold office, need to be brought to the attention of members or creditors of the company, A's statement under this section must include a statement to that effect.

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