A company's annual accounts must be audited unless it is exempt as a small company (section 477, subject to the exclusions in section 478 for public companies, authorised insurance and banking companies, e-money issuers, MiFID investment firms, UCITS management companies and special register bodies, and the group conditions in section 479), as a subsidiary whose parent guarantees its liabilities (sections 479A to 479C), or as a dormant company (sections 480, 481); members holding 10 per cent may require an audit despite an exemption (section 476). A company taking an exemption must include the required statements on the balance sheet (section 475(2), (3)).
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