Companies Act 2014
Application of section 362 to an ULC and obligation on other unlimited companies to have their financial statements audited
1272. (1) F785[…]
(2) The directors of a PUC shall arrange for the statutory financial statements of the PUC for a financial year to be audited by statutory auditors.
(3) The directors of a PULC shall arrange for the statutory financial statements of the PULC for a financial year to be audited by statutory auditors.
Annotations
Amendments:
F785
Repealed (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 3(l), S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.