Changes introduced in the Companies (Statutory Audits) Act 2018 mean that audit exemption is now lost for the following two years where an annual return is filed late and not in the current year. An annual return that is being submitted late does not lose any potential audit exemption for that year but will not be eligible for audit exemption for the following two years.
(Section 363 Companies Act 2014 as amended by section 10 Companies (Statutory Audits) Act 2018. This section 10 2018 Act was commenced on 21st September 2018 and applies with immediate effect).
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