Document ID: chunk:federal_register_of_legislation:C2004A03179:body:0:p4
Version: federal_register_of_legislation:C2004A03179
Segment Type: other
Provision Reference: 
Character Range: 7609–10268

(b) applies—before the auditor reports on the accounts under this Part; or
        (b) if the company, pursuant to section 278 or 279, did not appoint an auditor to audit the accounts—not less than 14 days before the annual general meeting of the company that is held in relation to the financial year of the company to which the accounts relate or, if no annual general meeting of the company is held in relation to that financial year within the period within which it is required by section 240 to be so held, not less than 14 days before the end of that period.";
    (e) by omitting from sub-section (10) ", before the auditor reports on the group accounts under this Part,";
    (f) by omitting from sub-paragraph (10) (c) (ii) "and";
    (g) by inserting after paragraph (10) (c) the following paragraph:
        "(ca) where the company, pursuant to section 279, did not appoint an auditor to audit the group accounts—stating whether the group accounts have been properly prepared by a competent person; and";
    (h) by inserting after sub-section (10) the following sub-section:
    "(10a) The directors of a holding company shall comply with sub-section (10) in relation to group accounts of the holding company—
        (a) unless paragraph (b) applies—before the auditor reports on the group accounts under this Part; or
        (b) if the holding company, pursuant to section 278 or 279, did not appoint an auditor to audit the group accounts—not less than 14 days before the annual general meeting of the holding company that is held in relation to the financial year of the holding company to which the group accounts relate or, if no annual general meeting of the holding company is held in relation to that financial year within the period within which it is required by section 240 to be so held, not less than 14 days before the end of that period.";
    (j) by omitting from sub-section (13) "This section, as amended and in force at any time" and substituting "Subject to sub-section (14), this section, as in force"; and
    (k) by adding at the end the following sub-section:
    "(14) Sub-sections (9) and (9a) of this section, as in force after the commencement of section 9 of the Companies Amendment Act 1985, apply in relation to a company in relation to accounts of the company that relate to a financial year of the company that ends at or after that commencement, and sub-sections (10) and (10a) of this section, as so in force, apply in relation to a holding company in relation to group accounts of the holding company that relate to a financial year of the holding company that ends at or after that commencement.".
10. After