‹ 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 ›