Companies Act 2014 section 1469

Offence for contravening section 1466, 1467 or 1468

Section 1469 establishes that it is a criminal offence to breach the restrictions on who may carry out statutory audits or act as a statutory auditor or statutory audit firm.

  • Any person who contravenes the rules in sections 1466, 1467 or 1468 commits a category 2 offence
  • Section 1466 restricts who may carry out statutory audits
  • Section 1467 restricts who may act as a statutory auditor
  • Section 1468 restricts who may act as a statutory audit firm

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