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The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 189
- Regulation 6
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Amendment of section 237
6. In section 237 of the 1985 Act (duties of auditors)(1) after subsection (4) insert—
“(4A) If the directors of the company have taken advantage of the exemption conferred by section 248 (exemption for small and medium-sized groups from the need to prepare group accounts) and in the auditors' opinion they were not entitled so to do, the auditors shall state that fact in their report.”
(1)
Section 237 was substituted by section 9 of the Companies Act 1989.
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