- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (02/02/1996)
- Gwreiddiol (Fel y'i Deddfwyd)
Companies Act 1985
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Rhagor o Adnoddau
Changes over time for: Paragraph 24
Version Superseded: 01/03/1997
Alternative versions:
- 16/11/1992- Amendment
- 02/02/1996
Point in time - 01/03/1997- Amendment
- Stop date 06/04/2008- Amendment
Status:
Point in time view as at 02/02/1996. This version of this provision has been superseded.
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Companies Act 1985, Paragraph 24 is up to date with all changes known to be in force on or before 22 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F424](1)If the directors of a company propose to take advantage of the exemptions conferred by [F5Section A or Section B of this Part] of this Schedule, it is the auditors’ duty to provide them with a report stating whether in their opinion the company is entitled to those exemptions and whether the documents to be proposed to be delivered in accordance with this Schedule are properly prepared.
(2)The accounts delivered shall be accompanied by a special report of the auditors stating that in their opinion—
(a)the company is entitled to the exemptions claimed in the directors statement, and
(b)the accounts to be delivered are properly prepared in accordance with this Schedule.
(3)In such a case a copy of the auditors’ report under section 235 need not be delivered separately, but the full text of it shall be reproduced in the special report; and if the report under section 235 is qualified there shall be included in the special report any further material necessary to understand the qualification.
(4)Section 236 (signature of auditors’ report) applies to a special report under this paragraph as it applies to a report under section 235.
Textual Amendments
F4Sch. 8: para. 8 renumbered as para. 24 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)
F5Words in Sch. 8 para. 24(1) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(4)
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