Companies Act 2014 section 1511

Appeals to and orders of High Court, including orders confirming relevant decisions of Supervisory Authority

Section 1511 sets out the powers of the High Court when hearing appeals against disciplinary decisions concerning statutory auditors or audit firms, and explains that such decisions only take effect once confirmed by the High Court.

• The High Court may consider any evidence or arguments on appeal, even if they were not originally presented to the Supervisory Authority or the accountancy body
• The Court may confirm, modify or annul the decision under appeal, and may make any other order or direction it considers appropriate
• A relevant decision has no effect until confirmed by the High Court, whether through an appeal or through an application by the Supervisory Authority
• Where the Supervisory Authority applies to the High Court to confirm a relevant decision, the Court may either grant or refuse the confirmation