In the paragraph that starts “If you are incorporated as a company limited by guarantee ……”
Bullet 3 changed FROM “To appoint auditors” TO “To appoint auditors or independent examiners. Even if you are under the financial threshold for an audit, you should check your governing document to see whether it states that you should have your accounts audited. If it does not state this, then your accounts can be independently examined if you are under the threshold.”
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