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Introductory Text
PART 1 INTRODUCTORY
1.Citation, commencement and application
2.Interpretation
PART 2 ACCOUNTS AND AUDIT
3.Disclosures relating to off-balance-sheet arrangements
4.Disclosure of auditor remuneration
5.Signature of auditor’s report
6.Removal or resignation of auditor
7.Interpretation
8.Parliamentary procedure for certain orders
9.Consequential amendments
PART 3 EEA STATES
10.Amendment of definition of “EEA State”
Signature
SCHEDULE 1
Disclosure of auditor remuneration
1.After Schedule 13E to the 1992 Act (disclosures about related...
SCHEDULE 2
Consequential amendments of the 1992 Act
1.The 1992 Act is amended as follows.
2.In section 73 (auditors’ report)— (a) in subsection (1)—
3.In section 75 (auditors’ rights to information and to attend...
4.In section 78 (laying and furnishing of accounts and reports),...
5.In Schedule 14 (auditors: appointment etc)— (a) in paragraph 1(1)—...
Explanatory Note