‹ PART 15 AUDIT Requirement for audited accounts › CHAPTER 1 REQUIREMENT FOR AUDITED ACCOUNTS Requirement for audited accounts 447. Requirement for audited accounts and public interest entities and financial institutions 448. Right of members to require audit 449. Small companies: conditions for exemption from audit 450. Companies excluded from small companies exemption 451. Availability of small companies exemption in case of group company 452. Subsidiary companies: conditions for exemption from audit 453. Companies excluded from the subsidiary companies audit exemption 454. Subsidiary companies audit exemption: parent undertaking declaration of guarantee 455. Dormant companies: conditions for exemption from audit 456. Companies excluded from dormant companies exemption ‹ PART 15 AUDIT Requirement for audited accounts ›
