Companies Act 2014 section 1484

Public register

Section 1484 requires the Registrar to maintain a publicly accessible register of auditors and audit firms, setting out who must be included on it and how it relates to the register previously kept under earlier regulations.

• The Registrar must maintain a public register containing specified information (set out in Schedule 20) about statutory auditors, most audit firms, third-country auditors and audit entities, and EU Member State audit firms registered under section 1465.
• Certain statutory audit firms falling within a specific category in the definition of "statutory audit firm" are excluded from the register requirement.
• The register that previously existed under Regulation 84 of the 2016 Audits Regulations is carried forward and treated as the public register under this section, with all the same rules applying to it.
• The obligation to maintain the register is subject to various other provisions of the Act that may affect the content, maintenance or alteration of entries on it.