333. Statutory financial statements must be audited (unless audit exemption availed of)

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Companies Act 2014 (No. 38)
Part 6 Financial statements, annual return and audit (ss. 272-407)
Chapter 10 Obligation to have statutory financial statements audited (ss. 333-335)
333. Statutory financial statements must be audited (unless audit exemption availed of)

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 June 2015 - onwards

Version 2 of 2

The directors of a company shall arrange for the statutory financial statements of the company for a financial year to be audited by statutory auditors unless the company is entitled to, and chooses to avail itself of, the audit exemption.

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