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The Companies Act 1985 (Accounts of Small and Medium-Sized Enterprises and Audit Exemption) (Amendment) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 16
- Regulation 6
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The reporting accountant
6.—(1) Section 249D(3) of the 1985 Act (bodies referred to in the definition of reporting accountant)(1) is amended as follows.
(2) Omit “and” at the end of paragraph (g).
(3) After paragraph (h) insert
“, and
(i)the Institute of Chartered Secretaries and Administrators.”
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