Section 524

Where the appropriate audit authority receives a statement under section 522 or a notice under section 523, the authority may forward to the accounting authorities— a copy of the statement or notice, and any other information the authority has received from the auditor or the company concerned in connection with the auditor's ceasing to hold office. The accounting authorities are— the Secretary of State, and any person authorised by the Secretary of State for the purposes of section 456 (revision of defective accounts: persons authorised to apply to court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If the court has made an order under section 520(4) directing that copies of the statement need not be sent out by the company, sections 460 and 461 (restriction on further disclosure) apply in relation to the copies sent to the accounting authorities as they apply to information obtained under section 459 (power to require documents etc).

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