44 Functions of auditor not appointed to conduct statutory audit

44  Functions of auditor not appointed to conduct statutory audit

(1)     This section applies to an entity in relation to which a person is appointed under this Chapter for a financial year if—

(a)     the entity does not appoint that person pursuant to section 43(1), or

(b)     the entity does so appoint that person but terminates the appointment before the discharge of the person's functions pursuant to the appointment.

(2)     Where this section applies to an entity which is a company—

(a)     the person appointed under this Chapter must make a report to the company on the annual accounts of the company for the financial year,

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