Companies Act 2014 section 1475

Evidence in prosecutions under section 1474

Section 1475 sets out the rules governing how evidence of a person's lack of approval or registration as a statutory auditor may be presented in court during prosecutions for offences under section 1474.

• A certificate from a recognised accountancy body stating that the defendant is not approved or registered as a statutory auditor serves as sufficient evidence in court, unless the defendant can prove otherwise.
• The prosecution must serve a copy of the certificate on the defendant by registered post at least 28 days before presenting it in court.
• If the defendant wishes to challenge the certificate, they must give written notice to the prosecution within 21 days of receiving it, unless the court allows a longer period.
• The certificate must be signed by a person on behalf of a recognised accountancy body and must specifically state that the defendant lacks the required approval or registration.