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The Companies Act 2006 (Consequential Amendments etc) Order 2008

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61.—(1) Section 46 of the Companies Act 1985 M1 (meaning of unqualified auditors' report) is amended as follows.U.K.

(2) In subsection (2), for “in accordance with this Act” substitute “ in accordance with the Companies Act 2006 ”.

(3) In subsection (3), for “the provisions of this Act”, in both places where it occurs, substitute “ the provisions of the Companies Act 2006 ”.

(4) In subsection (4)—

(a)for “section 264(2) and (3)” substitute “ section 831 of the Companies Act 2006 ”;

(b)at the end, insert “ and “financial year” has the meaning given by section 390 of that Act ”.

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