Section 528: Requirements as to website availability

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

Part 16: Audit — Chapter 5: Quoted companies: right of members to raise audit concerns at accounts meeting

The following provisions apply for the purposes of section 527 (website publication of members' statement of audit concerns).

The information must be made available on a website that—

is maintained by or on behalf of the company, and
identifies the company in question.

Access to the information on the website, and the ability to obtain a hard copy of the information from the website, must not be conditional on the payment of a fee or otherwise restricted.

The statement—

must be made available within three working days of the company being required to publish it on a website, and
must be kept available until after the meeting to which it relates.

A failure to make information available on a website throughout the period specified in subsection (4)(b) is disregarded if—

the information is made available on the website for part of that period, and
the failure is wholly attributable to circumstances that it would not be reasonable to have expected the company to prevent or avoid.

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.