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Exclusion from audit exemption - Companies Act 2006
Section 478 Companies excluded from small companies exemption
Members in Practice should be aware that a company is not entitled to the exemption conferred by section 477 (small companies) if it was at any time within the financial year in question:
(a) a public company
(b) a company that:
(i) is an authorised insurance company, a banking company, an emoney issuer, an ISD investment firm or a UCITS management company, or
(ii) carries on insurance market activity
(c) a special register body as defined in section 117(1) of the Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52) or an employers' association as defined in section 122 of that act or Article 4 of the Industrial Relations (Northern Ireland) Order 1992 (S.I. 1992/807 (N.I. 5)).