Section 457: Other persons authorised to apply to the court

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 15: Accounts and reports — Chapter 11: Revision of defective accounts and reports

The Secretary of State may by order (an "authorisation order") authorise for the purposes of section 456 any person appearing to him—

to have an interest in, and to have satisfactory procedures directed to securing, compliance by companies with the requirements of this Act ... relating to accounts , strategic reports and directors' reports,
to have satisfactory procedures for receiving and investigating complaints about companies' annual accounts , strategic reports and directors' reports, and
otherwise to be a fit and proper person to be authorised.

A person may be authorised generally or in respect of particular classes of case, and different persons may be authorised in respect of different classes of case.

The Secretary of State may refuse to authorise a person if he considers that his authorisation is unnecessary having regard to the fact that there are one or more other persons who have been or are likely to be authorised.

If the authorised person is an unincorporated association, proceedings brought in, or in connection with, the exercise of any function by the association as an authorised person may be brought by or against the association in the name of a body corporate whose constitution provides for the establishment of the association.

Where authorisation is revoked, the revoking order may make such provision as the Secretary of State thinks fit with respect to pending proceedings.

An order under this section is subject to negative resolution procedure.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.