sec.123Auditing accounts for first annual general meeting after evaluation day

### sec.123 Auditing accounts for first annual general meeting after evaluation day This section applies if— before the effective day— the principal body corporate authorised a person to prepare a statement of accounts under section 33(1)(f) for adoption at the body corporate’s annual general meeting; and the person started to prepare the statement of accounts; and the annual general meeting has not happened. Section 47J does not apply for auditing the statement of accounts for the period to which the authorisation relates. s 123 ins 2009 No. 26 s 108 (sec.123-ssec.1) This section applies if— before the effective day— the principal body corporate authorised a person to prepare a statement of accounts under section 33(1)(f) for adoption at the body corporate’s annual general meeting; and the person started to prepare the statement of accounts; and the annual general meeting has not happened. (sec.123-ssec.2) Section 47J does not apply for auditing the statement of accounts for the period to which the authorisation relates. - (a) before the effective day— (i) the principal body corporate authorised a person to prepare a statement of accounts under section 33(1)(f) for adoption at the body corporate’s annual general meeting; and (ii) the person started to prepare the statement of accounts; and - (i) the principal body corporate authorised a person to prepare a statement of accounts under section 33(1)(f) for adoption at the body corporate’s annual general meeting; and - (ii) the person started to prepare the statement of accounts; and - (b) the annual general meeting has not happened. - (i) the principal body corporate authorised a person to prepare a statement of accounts under section 33(1)(f) for adoption at the body corporate’s annual general meeting; and - (ii) the person started to prepare the statement of accounts; and